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Die Aufdeckung von Manipulationen im Rechnungswesen : was leistet das Benford's Law?
Mochty, Ludwig - In: WPg : Kompetenz schafft Vertrauen 55 (2002) 14, pp. 725-736
Persistent link: https://www.econbiz.de/10001680787
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The impact of CFOs' characteristics and information technology on cost management systems
Pavlatos, Odysseas - In: Journal of applied accounting research 13 (2012) 3, pp. 242-254
Persistent link: https://www.econbiz.de/10009691816
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Multinationality : earnings, efficiency, and market considerations
Riahi-Belkaoui, Ahmed - 2002
Persistent link: https://www.econbiz.de/10001663972
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Financial market misconduct and public enforcement : the case of Libor manipulation
Gandhi, Priyank; Golez, Benjamin; Jackwerth, Jens Carsten; … - 2017 - This Version: September 14, 2017
Using comprehensive data on London Interbank Offer Rate (Libor) submissions from 2001 through 2012, we document systematic evidence consistent with banks manipulating Libor to profit from Libor related positions and, to a degree, to signal their creditworthiness during the distressed times for...
Persistent link: https://www.econbiz.de/10011874766
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Financial market misconduct and public enforcement : the case of Libor manipulation
Gandhi, Priyank; Golez, Benjamin; Jackwerth, Jens Carsten; … - In: Management science : journal of the Institute for … 65 (2019) 11, pp. 5268-5289
Persistent link: https://www.econbiz.de/10012125960
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Manipulation and Fraud with Staged Financing
Yung, Chris - 2015
order to keep funds flowing. In contrast, this paper finds that total (expected) manipulation across two rounds of short …-term financing may be either greater than or lower than manipulation with long-term financing. Manipulation in the two rounds may … prevention remedies have more power when directed at the first round behavior. Manipulation is nonmonotonic in both firm quality …
Persistent link: https://www.econbiz.de/10013027953
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4 The Banks and Market Manipulation: A Financial Strain Analysis of the Libor Fraud
Lokanan, Mark E. - 2019
The London Interbank Offered Rate (LIBOR) is considered to be the most important interest rate in finance upon which trillions in financial contracts are decided. In 2008, it was revealed that the LIBOR traders were rigging the interest rates. Yet, there is an unresolved question that regulators...
Persistent link: https://www.econbiz.de/10015090907
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Corporate governance, accounting conservatism, and manipulation
Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437
Persistent link: https://www.econbiz.de/10011647358
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Earnings Manipulation, Manager's Compensation and Reputation Concerns
Pinheiro, Tiago - 2012
manipulation and accounting discretion have a bell-shaped relation: increasing discretion when it is low, leads to more earnings …This paper analyzes the effects of managerial compensation and reputation concerns on earnings manipulation. I develop … he reports the truth when underlying earnings are high. Earnings manipulation is stronger when the manager is closer to …
Persistent link: https://www.econbiz.de/10013115659
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Truthfulness in accounting : how to discriminate accounting manipulators from non-manipulators
Vladu, Alina Beattrice (contributor);  … - 2014
Persistent link: https://www.econbiz.de/10010424842