Corporate Governance & Fraud Risk Management
Corporate Governance and Fraud Risk Management in India presents a thorough examination of corporate frauds in India focusing specifically on promoters, controlling share holders of companies and certain intermediaries. By examining the role of the macroeconomic environment that induces law-abiding...
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Pearson Education India
2014.
|
| Edición: | 1st edition |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009628733906719 |
Tabla de Contenidos:
- Cover
- Contents
- Foreword
- About the Author
- Chapter 1 : Corporate Frauds and the Macroeconomic Environment in India
- Shell Companies and Accommodation Entry Operators
- Abuse of the Participatory Note
- Nature of Real Estate Transactions
- Hawala
- The Impact of Corporate Frauds
- Chapter 2 : Financial Statement Frauds
- Financial Statement Frauds to Induce Banks and Financial Institutions
- 'Purchase' of Shares at High Premium
- Transferring Shares to Subsidiaries at an Inflated Value
- Over-valuation of Long Term Investments
- Inflating Turnover
- Financial Statement Frauds to Retain Controlling Stake
- Financial Statement Frauds to Obtain Monetary Incentives
- Financial Statement Frauds to Obtain Undue Benefits
- Chapter 3 : Siphoning off Company's Funds
- Generating Funds for Siphoning
- Shell and Front Companies
- Providing Advances
- Creation of Trusts and Foundations
- Statutory Auditors
- Chapter 4 : Capital Market Frauds
- Chapter 5 : Abuses in Related Party Transactions
- Relationships in Related Party Transactions
- Unrecovered Loans
- Arm's Length Principle
- Avoiding Disclosure
- Chapter 6 : Frauds by Companies Running Pyramidal Schemes
- The Pyramidal Scheme
- Impact of Pyramidal Schemes
- Range and Magnitude of the Problem
- Regulatory Gaps
- Chapter 7 : Frauds by Companies Running Collective Investment Schemes
- Chapter 8 : Unauthorized and Fraudulent Mobilization of Public Deposits by Companies
- Modus Operandi of Fraudulent Mobilization of Public Deposits
- Fraudulent Mobilization in the Guise of Receiving 'Advances'
- Fraudulent Mobilization of Deposits in the Guise of Providing Goods or Services
- Fraudulent Mobilization of Deposits in the Guise of Preference Shares
- Pyramidal Marketing
- Use of the Internet.
- Chapter 9 : Frauds by Promoters and/or Management of Non-banking Finance Companies
- Chapter 10 : Companies as a Tool for Money Laundering
- Main Tools of Money Laundering
- Shell Companies and Mainstream Companies
- Lifting the Corporate Veil
- Chapter 11 : Companies Act 1956 and Fraud Risk Management
- Chapter 12 : Regulatory Mechanism and Corporate Frauds
- Companies Act 1956-Synopsis
- Companies Act 2013-Synopsis
- Provisions of Companies Act 1956 Relevant to Fraud Risk Management
- New Provisions in the Companies Act 2013 Relevant to Fraud Risk Management
- Securities and Exchange Board of India Act-Synopsis.
