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A discrete choice approach to model credit card fraud
Pulina, Manuela; Paba, Antonello - Volkswirtschaftliche Fakultät, … - 2010
This paper analyses the demographic, socio-economics and banking specific determinants that influence the risk of fraud … framework is employed that incorporates cards at a risk of fraud as the dependent variable and a set of explanatory variables (e … useful indicators on the factors that are responsible for potential risk of fraud. …
Persistent link: https://www.econbiz.de/10008543518
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The fraude with the credit cards
Petrascu, Lector univ. dr. Daniela - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1785-1787
The swindle with cards at the bank automates became a major preoccupation in the bank area. In some countries, the swindle at the bank automates become an important problem and they adopted measurements and proceedings with the purpose to prevent and limit the consequences. It is very probable...
Persistent link: https://www.econbiz.de/10008854782
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What Plato Knew About Enron
Henderson, Michele; Oakes, M. Gregory; Smith, Marilyn - In: Journal of Business Ethics 86 (2009) 4, pp. 463-471
Persistent link: https://www.econbiz.de/10005016392
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Forging Success: Soviet Managers and Accounting Fraud, 1943 to 1962
Harrison, Mark - Department of Economics, University of Warwick - 2010
apparently widespread in some branches of the economy and at some periods of time. A feature of accounting fraud was that cases … fraud; the scale and optimal size of conspiratorial networks; the authorities’ willingness to penalize it and the political …
Persistent link: https://www.econbiz.de/10010758522
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The largest corporate fraud in India: Satyam Computer Services Limited
Kumar, Gaurav; Paul, Puja; Sapkota, Pradeep - In: International Journal of Critical Accounting 4 (2012) 4, pp. 449-465
This paper examines the largest corporate fraud in India at Satyam Computer Services Ltd. This fiasco occurred in … January 2009 when Mr. Ramalinga Raju, the Chairman, confessed to an extensive accounting fraud that was ongoing for at least … board of directors and independent auditors of Satyam for this fraud. While this paper does not defend or blame the auditors …
Persistent link: https://www.econbiz.de/10010669137
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The financial health of firm in terms of using the creative accounting in the Czech Republic
Drábková, Zita; Kouřilová, Jindřiška - In: Acta Universitatis Bohemiae Meridionales 11 (2008) 1, pp. 61-65
accounting fraud. The goal of article is present how is able to influence on the basic direct observation to a great extent in … practice by using the creative accounting methods as well as accounting fraud of values statement of balances and their …
Persistent link: https://www.econbiz.de/10010638573
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Corporate Fraud, Governance and Auditing
Immordino, Giovanni; Pagano, Marco - C.E.P.R. Discussion Papers - 2008
We analyze corporate fraud in a model in which managers have superior information but are biased against liquidation … when liquidation would be value-increasing. To curb fraud, shareholders optimally choose auditing quality and the …
Persistent link: https://www.econbiz.de/10005792136
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Detecting fraud in financial data sets
Geyer, Dominique - HAL - 2010
An important neef of corporations for internal audits is the ability to detect fraudulently reported financial data. Benford's Law is a probability distribution which is useful to analyse patterns of digits in numbers sets. A history of the origins of Benford's Law is given and the types of data...
Persistent link: https://www.econbiz.de/10010898842
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Business Ethics – Deontologically Revisited
Micewski, Edwin; Troy, Carmelita - In: Journal of Business Ethics 72 (2007) 1, pp. 17-25
and profit maximization. Two real-world cases that focus on accounting fraud as the ethical conception. Through these … cases, we show that while accounting fraud – from a consequentialist perspective – may appear to provide a quick … solution to a pressing problem, longer term effects of fraud and misconduct make ethical implications more apparent. Widely …
Persistent link: https://www.econbiz.de/10005719790
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Corporate Fraud, Governance and Auditing
Immordino, Giovanni; Pagano, Marco - Centro Studi di Economia e Finanza (CSEF) - 2008
We analyze corporate fraud in a model where managers have superior information but, due to private benefits from empire … liquidation would be value-increasing. To restrain fraud, shareholders optimally choose auditing quality and the performance …
Persistent link: https://www.econbiz.de/10005839199