Accrual management as an indication of money laundering through legally registered Mafia firms in Italy

This paper investigates how accounting is used to disguise and realize money laundering activities in specific socio-economic and political contexts and whether discretionary accruals can provide evidence of such illicit practices realized through legally registered Mafia firms (LMFs). The study is...

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Detalhes bibliográficos
Autores: Ravenda, Diego, Valencia Silva, Maika, Argilés Bosch, Josep M., García Blandón, Josep
Formato: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2018
País:España
Recursos:Universidad de Barcelona
Repositorio:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/122397
Acesso em linha:https://hdl.handle.net/2445/122397
Access Level:acceso abierto
Palavra-chave:Blanqueig de diners
Màfia
Frau fiscal
Itàlia
Money laundering
Mafia
Tax evasion
Italy
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spelling Accrual management as an indication of money laundering through legally registered Mafia firms in ItalyRavenda, DiegoValencia Silva, MaikaArgilés Bosch, Josep M.García Blandón, JosepBlanqueig de dinersMàfiaFrau fiscalItàliaMoney launderingMafiaTax evasionItalyThis paper investigates how accounting is used to disguise and realize money laundering activities in specific socio-economic and political contexts and whether discretionary accruals can provide evidence of such illicit practices realized through legally registered Mafia firms (LMFs). The study is based on a sample of 224 Italian firms identified as LMFs, due to having been confiscated by judicial authorities because of their owners being accused of Mafia-type association. Using a multivariate regression model, specifically developed discretionary accrual proxies for LMFs are compared with those of a population of lawful firms (LWFs). ...Emerald2018info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersionapplication/pdfhttps://hdl.handle.net/2445/122397Articles publicats en revistes (Empresa)reponame:Dipòsit Digital de la UBinstname:Universidad de BarcelonaInglésVersió postprint del document publicat a: https://doi.org/10.1108/AAAJ-12-2015-2329Accounting, Auditing and Accountability Journal, 2018, vol. 31, num. 1, p. 286-317https://doi.org/10.1108/AAAJ-12-2015-2329(c) Emerald, 2018info:eu-repo/semantics/openAccessoai:diposit.ub.edu:2445/1223972026-05-27T06:46:51Z
dc.title.none.fl_str_mv Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
title Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
spellingShingle Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
Ravenda, Diego
Blanqueig de diners
Màfia
Frau fiscal
Itàlia
Money laundering
Mafia
Tax evasion
Italy
title_short Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
title_full Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
title_fullStr Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
title_full_unstemmed Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
title_sort Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
dc.creator.none.fl_str_mv Ravenda, Diego
Valencia Silva, Maika
Argilés Bosch, Josep M.
García Blandón, Josep
author Ravenda, Diego
author_facet Ravenda, Diego
Valencia Silva, Maika
Argilés Bosch, Josep M.
García Blandón, Josep
author_role author
author2 Valencia Silva, Maika
Argilés Bosch, Josep M.
García Blandón, Josep
author2_role author
author
author
dc.subject.none.fl_str_mv Blanqueig de diners
Màfia
Frau fiscal
Itàlia
Money laundering
Mafia
Tax evasion
Italy
topic Blanqueig de diners
Màfia
Frau fiscal
Itàlia
Money laundering
Mafia
Tax evasion
Italy
description This paper investigates how accounting is used to disguise and realize money laundering activities in specific socio-economic and political contexts and whether discretionary accruals can provide evidence of such illicit practices realized through legally registered Mafia firms (LMFs). The study is based on a sample of 224 Italian firms identified as LMFs, due to having been confiscated by judicial authorities because of their owners being accused of Mafia-type association. Using a multivariate regression model, specifically developed discretionary accrual proxies for LMFs are compared with those of a population of lawful firms (LWFs). ...
publishDate 2018
dc.date.none.fl_str_mv 2018
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/122397
url https://hdl.handle.net/2445/122397
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Versió postprint del document publicat a: https://doi.org/10.1108/AAAJ-12-2015-2329
Accounting, Auditing and Accountability Journal, 2018, vol. 31, num. 1, p. 286-317
https://doi.org/10.1108/AAAJ-12-2015-2329
dc.rights.none.fl_str_mv (c) Emerald, 2018
info:eu-repo/semantics/openAccess
rights_invalid_str_mv (c) Emerald, 2018
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Emerald
publisher.none.fl_str_mv Emerald
dc.source.none.fl_str_mv Articles publicats en revistes (Empresa)
reponame:Dipòsit Digital de la UB
instname:Universidad de Barcelona
instname_str Universidad de Barcelona
reponame_str Dipòsit Digital de la UB
collection Dipòsit Digital de la UB
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869413025408090112
score 15.301603

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