IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiy2021i1p385-391.html
   My bibliography  Save this article

Particularities of Fraud in Reorganization Operations

Author

Listed:
  • Madalin-Mihai Motoc

    („Alexandru Ioan Cuza†University of Iași)

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.

Suggested Citation

  • Madalin-Mihai Motoc, 2021. "Particularities of Fraud in Reorganization Operations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 385-391, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:385-391
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%203/30.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    fraud; merger; insolvency procedure; liquidation; economic fraud;
    All these keywords.

    JEL classification:

    • G40 - Financial Economics - - Behavioral Finance - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:385-391. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.