Concept information
Terme préférentiel
financial fraud
Définition
- Accounting fraud involves an attempt by insiders at a company to manipulate the company's financial results to achieve an objective. The most common techniques used to manipulate the company's financial results include accelerating or deferring revenue or expenses. [Source: Encyclopedia of Transnational Crime & Justice; Financial Fraud]
Concept générique
Appartient au groupe
URI
http://data.loterre.fr/ark:/67375/N9J-MSNBVL3Q-2
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