favourably to fraud in financial statements and money laundering or not.” Design/methodology/approach For the study, the … intellectual capital, fraud in financial statements and money laundering. Besides, the results indicate a positive and significant … effect of the interactive variable of ISIS on the relationship between social and intellectual capital and fraud in financial …

chance of fraud in financial statements. That means managers with a higher degree of managerial entrenchment are more likely …Purpose This study aims to assess the relationship between managerial entrenchment and the chance of fraud in financial … statements, which are the only available source for shareholders’ decisions, so their accuracy and reliability are of great …