trader fraud on European carbon allowances markets. This fraud occurred mainly between the end of 2008 and the beginning of … 2009. In this paper, we explore the financial mechanisms of the fraud and the impact on the market behaviour as well as the …

We survey recent developments in the economic analysis of insurance fraud. The paper first sets out the two main … approaches to insurance fraud that have been developped in the literature, namely the costly state verification and the costly … be deterministic or random, and it can be conditioned on fraud signals perceived by insurers. Under costly state …

management has taken place, accounting researchers assume that the distribution of reported earnings should be smooth for …

, there are some researchers suggest that big bath accounting is very beneficial during the crisis. To help firms get out of … accounting is highly preferable for banks during the global financial crisis. Therefore, banks report large negative …

management has taken place, accounting researchers assume that the distribution of reported earnings should be smooth for …

management has taken place, accounting researchers assume that the distribution of reported earnings should be smooth for …