Particularities of Fraud in Reorganization Operations

Madalin-Mihai Motoc ()
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Madalin-Mihai Motoc: „Alexandru Ioan Cuza†University of Iași

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 1, 385-391

Abstract: The pattern of fraud in reorganization operations follows a route very well known by economic criminals that is difficult to combat or prove. Frauds that occur in reorganization operations, be they reorganizations, insolvencies, liquidations or mergers, are sometimes at the limit of the law, at least in terms of documentation. However, the Romanian legislation also punishes the intention, which, however, does not appear in supporting documents and thus, represents the main problem in this sector. The aim of this paper is to present and analyze the particularities of fraud in reorganization operations, in terms of merger, insolvency, liquidation, but also other types of fraud that may occur within a company.

Keywords: fraud; merger; insolvency procedure; liquidation; economic fraud (search for similar items in EconPapers)
JEL-codes: G40 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:385-391

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