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[null,"1.","Record Nr.",null,"UNINA990004494360403321"]
[null,null,"Autore",null,"Lioy, Paolo <1834-1911>"]
[null,null,"Titolo",null,"Spiriti del pensiero / Paolo Lioy"]
[null,null,"Pubbl/distr/stampa",null,"Milano, : Libreria Editrice Galli di C. Chiesa e F. Guindani, 1892"]
[null,null,"Descrizione fisica",null,"440 p. ; 20 cm"]
[null,null,"Locazione",null,"FLFBC"]
[null,null,"Collocazione",null,"3/X DD 16"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNISALENTO991003746459707536"]
[null,null,"Autore",null,"Caricato, Sara"]
[null,null,"Titolo",null,"Modelli VaR per il controllo del rischio di mercato ed estensione al rischio di spread. Tesi di laurea = VaR models for the control of market risk and extension to spread risk / laureanda Sara Caricato ; relat. Aldo Letizia"]
[null,null,"Pubbl/distr/stampa",null,"Lecce : Università del Salento. Dipartimento di Matematica e Fisica \"E. De Giorgi\". Corso di Laurea magistrale in Matematica, a.a. 2018-19"]
[null,null,"Descrizione fisica",null,"84 p. ; 30 cm"]
[null,null,"Classificazione",null,"AMS 91B30"]
[null,null,"Soggetti",null,"Risk theory"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"3.","Record Nr.",null,"UNINA9910141368503321"]
[null,null,"Autore",null,"Zack Gerard M"]
[null,null,"Titolo",null,"Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, N.J., : John Wiley & Sons, c2013"]
[null,null,"ISBN",null,"9781118527436"]
[{"$nulls":4},"1118527437"]
[{"$nulls":4},"9781283804141"]
[{"$nulls":4},"128380414X"]
[{"$nulls":4},"9781118419779"]
[{"$nulls":4},"1118419774"]
[null,null,"Edizione",null,"[1st edition]"]
[null,null,"Descrizione fisica",null,"1 online resource (312 p.)"]
[null,null,"Collana",null,"Wiley Corporate F&A"]
[null,null,"Disciplina",null,"658.4/73"]
[null,null,"Soggetti",null,"Misleading financial statements"]
[{"$nulls":4},"Fraud"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Foreword -- Preface -- Acknowledgments -- Revenue-based schemes -- Introduction to revenue-based financial reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Asset-based schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Expense and liability schemes -- Shifting expenses to future periods -- Omissions and under-reporting of liabilities -- Other financial reporting schemes -- Consolidations and business combinations -- Financial reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detection and investigation -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other detection procedures -- Fraud or honest mistake? -- Assessing (or minimizing) auditor liability."]
[null,null,null,"Sommario/riassunto","Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different "]
[{"$nulls":4},"schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need.Descr"]