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Keywords: Management
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2022) 29 (3): 816–835.
Published: 05 July 2021
... to manipulate financial statements, the correlation between majority shareholders and financial statement fraud has received little attention. This paper aims to fill this gap by investigating whether the sample firms have controlling shareholders or executives (i.e. blockholders vs management) and whether...
