Money laundering through the strategic management of accounting transactions

Diego Ravenda, Maika M. Valencia-Silva, Josep M. Argiles-Bosch and Josep García-Blandón

CRITICAL PERSPECTIVES ON ACCOUNTING, 2019, vol. 60, issue C, 65-85

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.

Keywords: Mafia-controlled firms; Money laundering; Shell firms; Transaction management (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:60:y:2019:i:c:p:65-85

DOI: 10.1016/j.cpa.2018.08.003

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