Resumen
The article analyzes the conditions in which fraud or corruption occurs in business. It is stated that financial statement fraud cost is high when a company manipulates its financial statements, which in turn may affect the market value of the company's stock. A fraud theory is presented to explain the motivations for fraud. According to the article, by better understanding the causes of fraud, this may be prevented.
| Idioma original | Inglés |
|---|---|
| Páginas | 34-39 |
| Publicación especializada | European Business Forum |
| Estado | Publicada - 1 jun 2007 |