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Corporate Governance & Fraud Risk Management
book

Corporate Governance & Fraud Risk Management

by Balwinder Singh
January 2014
Intermediate to advanced content levelIntermediate to advanced
92 pages
3h 17m
English
Pearson Education India
Content preview from Corporate Governance & Fraud Risk Management
Contents
Foreword vii
About the Author ix
Chapter 1 Corporate Frauds and the
Macroeconomic Environment in India 1
Shell Companies and Accommodation Entry
Operators 4
Abuse of the Participatory Note 5
Nature of Real Estate Transactions 6
Hawala 6
The Impact of Corporate Frauds 7
Chapter 2 Financial Statement Frauds 11
Financial Statement Frauds to Induce Banks
and Financial Institutions 12
‘Purchase’ of Shares at High Premium 13
Transferring Shares to Subsidiaries at an
Inated Value 13
Over-valuation of Long Term Investments 14
Inating Turnover 16
Financial Statement Frauds to Retain Controlling
Stake 17
Financial Statement Frauds to Obtain Monetary
Incentives 18
Financial Statement Frauds to Obtain Undue
Benets 20
iv | Contents
Chapter 3 ...
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Publisher Resources

ISBN: 9789332540866