Home  Journals  National Interests: Priorities and Security  2(35) - 2009 January

Investment Risks: Fraud in Financial Statements

Available online: 23 September 2009

Subject Heading: Dangers and security

JEL Classification: 

The article depicts the mechanisms of detecting and preventing fraud in financial statements to minimise its influence on the capital markets. The author classifies the types of frauds, defines the idea of financial results management, studies main schemes of fraud with financial results, corporate profit anf obligations, offers methods of detecting and preventing these frauds, accentuates the role of corporate management in the process and characterises each participant of efficient corporate management.

Keywords: finance, economy, crisis, social, society, programme

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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