Matches in SemOpenAlex for { <https://semopenalex.org/work/W3121796928> ?p ?o ?g. }
Showing items 1 to 40 of
40
with 100 items per page.
- W3121796928 abstract "This research project uses a real case illustrating the implementation of an ex-ante approach to detecting different operations for managing accounting data. Based on the work of Schilitt, we outline the typology of accounting manipulations and provide various examples of how they are applied by large companies. An attentive reading and analysis of the financial documents of an SME recently listed on the stock exchange enables us to presuppose and identify certain accounting data management operations. Erroneous recognition of income, transfers of current expenses to future periods, over-valued assets and under-valued liabilities are the main operations identified. These operations considerably modify corporate financial indicators. Changing contexts encourage the use of accounting data management techniques. The multiplication of norms and rules is not sufficient in and of itself to put a stop to such practices; ex-ante detection must also be implemented both by practitioners, and by researchers and teachers in the field of management science." @default.
- W3121796928 created "2021-02-01" @default.
- W3121796928 creator A5057385349 @default.
- W3121796928 creator A5076511250 @default.
- W3121796928 date "2011-05-10" @default.
- W3121796928 modified "2023-09-25" @default.
- W3121796928 title "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext" @default.
- W3121796928 hasPublicationYear "2011" @default.
- W3121796928 type Work @default.
- W3121796928 sameAs 3121796928 @default.
- W3121796928 citedByCount "0" @default.
- W3121796928 crossrefType "proceedings-article" @default.
- W3121796928 hasAuthorship W3121796928A5057385349 @default.
- W3121796928 hasAuthorship W3121796928A5076511250 @default.
- W3121796928 hasBestOaLocation W31217969281 @default.
- W3121796928 hasConcept C142362112 @default.
- W3121796928 hasConcept C15708023 @default.
- W3121796928 hasConcept C17744445 @default.
- W3121796928 hasConceptScore W3121796928C142362112 @default.
- W3121796928 hasConceptScore W3121796928C15708023 @default.
- W3121796928 hasConceptScore W3121796928C17744445 @default.
- W3121796928 hasLocation W31217969281 @default.
- W3121796928 hasLocation W31217969282 @default.
- W3121796928 hasLocation W31217969283 @default.
- W3121796928 hasOpenAccess W3121796928 @default.
- W3121796928 hasPrimaryLocation W31217969281 @default.
- W3121796928 hasRelatedWork W1557907936 @default.
- W3121796928 hasRelatedWork W2111865594 @default.
- W3121796928 hasRelatedWork W2248387313 @default.
- W3121796928 hasRelatedWork W2748952813 @default.
- W3121796928 hasRelatedWork W2899084033 @default.
- W3121796928 hasRelatedWork W2944012422 @default.
- W3121796928 hasRelatedWork W2987111374 @default.
- W3121796928 hasRelatedWork W3120330463 @default.
- W3121796928 hasRelatedWork W3203105381 @default.
- W3121796928 hasRelatedWork W1934311404 @default.
- W3121796928 isParatext "false" @default.
- W3121796928 isRetracted "false" @default.
- W3121796928 magId "3121796928" @default.
- W3121796928 workType "article" @default.