2026-04-17T03:14:33Zhttps://recercat.cat/oai/request

oai:recercat.cat:2445/1223972025-12-05T10:39:49Zcom_2072_1057col_2072_478811col_2072_478917

urn:hdl:2445/122397 Accrual management as an indication of money laundering through legally registered Mafia firms in Italy Ravenda, Diego Valencia Silva, Maika Argilés Bosch, Josep M. García Blandón, Josep Blanqueig de diners Màfia Frau fiscal Itàlia Money laundering Mafia Tax evasion 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 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). ... 2018-05-16T10:13:06Z 2018-05-16T10:13:06Z 2018 2018-05-16T10:13:06Z info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion 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 (c) Emerald, 2018 info:eu-repo/semantics/openAccess Emerald Articles publicats en revistes (Empresa)