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Keywords: M40
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (1): 49–63.
Published: 07 May 2024
... Internal control Fraud Small and medium enterprises Proactive Reactive Strategy M40 M41 M10 Employees’ financial fraud of misappropriation of cash at hand, outright theft of business cash and inventories abound in many small- and medium-scale enterprises (SMEs). Different types...
Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2018) 25 (2): 518–526.
Published: 08 May 2018
... to unavailable date within the estimation period, the sample is further reduced to 342 grants of nonfinancial firms and 583 grants of financial firms. Executive compensation Backdate Financial institution Nonfinancial firms G14 G20 G30 M12 M40 Stock options are granted to executives...
