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Money laundering through the strategic management of accounting transactions

Author

Listed:
  • Ravenda, Diego
  • Valencia-Silva, Maika M.
  • Argiles-Bosch, Josep M.
  • García-Blandón, Josep

Abstract

We develop new transaction management (TRM) proxies, to find empirical evidence of the strategic management of accounting transactions, aiming to carry out money laundering activities, within a sample of 355 firms controlled by Italian Mafias.

Suggested Citation

  • Ravenda, Diego & Valencia-Silva, Maika M. & Argiles-Bosch, Josep M. & García-Blandón, Josep, 2019. "Money laundering through the strategic management of accounting transactions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 60(C), pages 65-85.
    • Handle: RePEc:eee:crpeac:v:60:y:2019:i:c:p:65-85
    DOI: 10.1016/j.cpa.2018.08.003
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    Cited by:

    1. Neu, Dean, 2023. "Fragile assets: Street gangs and the extortion business," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    2. Ravenda, Diego & Giuranno, Michele G. & Valencia-Silva, Maika M. & Argiles-Bosch, Josep M. & García-Blandón, Josep, 2020. "The effects of mafia infiltration on public procurement performance," European Journal of Political Economy, Elsevier, vol. 64(C).
    3. Diego Ravenda & Maika M. Valencia-Silva & Josep M. Argiles-Bosch & Josep García-Blandón, 2021. "The Effects of Immigration on Labour Tax Avoidance: An Empirical Spatial Analysis," Journal of Business Ethics, Springer, vol. 170(3), pages 471-496, May.

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