Non-financial Indicators of Fraudulent Bankruptcy

The article considers what indicators in addition to the existing methods could be used as indication of deliberate bankruptcy. The analysis of the patterns identified during forensic accounting examinations in order to find the signs of fraudulent bankruptcies shows that there should exist non-fina...

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Bibliographic Details
Main Authors: M. A. Gorodilov, A. S. Belyaev
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-06-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/254