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Title:	Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
Author:	Ravenda, Diego; Valencia Silva, Maika; Argilés Bosch, Josep M.; García Blandón, Josep
Other authors:	Universitat de Barcelona
Abstract:	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). ...
Subject(s):	-Blanqueig de diners -Màfia -Frau fiscal -Itàlia -Money laundering -Mafia -Tax evasion -Italy
Rights:	(c) Emerald, 2018
Document type:	Article Article - Accepted version
Published by:	Emerald
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