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• W2079663005 abstract "Purpose – The purpose of this paper is to document a Danish fraud scheme, in which a large number of limited companies were stripped of their assets leaving them with nothing but tax debt, eventually causing the Danish Tax and Customs Administration to lose large sums. Furthermore, the purpose is to analyse why the asset‐stripping schemes occurred in a mature market economy with a strong corporate governance system and a low level of corruption.Design/methodology/approach – The research is conducted as a longitudinal single case study based on documentary research.Findings – The Danish case indicates that asset stripping may take place in mature market economies to the extent that perpetrators are able to circumvent the corporate governance system by giving lawyers, public accountants and banks incentives to act less critically towards dubious business transactions.Research limitations/implications – The opportunity and rationalisations supporting the fraud are particular to the Danish context.Practical i..." @default.
• W2079663005 created "2016-06-24" @default.
• W2079663005 creator A5015937357 @default.
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• W2079663005 date "2011-01-04" @default.
• W2079663005 modified "2023-09-26" @default.
• W2079663005 title "Asset stripping in a mature market economy" @default.
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• W2079663005 doi "https://doi.org/10.1108/13590791111098780" @default.
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