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Concept information

Preferred term

financial fraud  

Definition(s)

  • Accounting fraud involves an attempt by insiders at a company to manipulate the company's financial results to achieve an objective. The most common techniques used to manipulate the company's financial results include accelerating or deferring revenue or expenses. [Source: Encyclopedia of Transnational Crime & Justice; Financial Fraud]

Broader concept(s)

Belongs to group

URI

http://data.loterre.fr/ark:/67375/N9J-MSNBVL3Q-2

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