Relevant bibliographies by topics / Financial manipulation

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Financial manipulation'

Author: Grafiati
Published: 4 June 2021
Last updated: 8 February 2022

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Journal articles on the topic "Financial manipulation"

1

Kogdenko, V. G., and A. K. Zavalishina. "Studying the specifics of manipulation of financial statements in organizations of the construction sector." Economic Analysis: Theory and Practice 19, no. 9 (September 29, 2020): 1614–45. http://dx.doi.org/10.24891/ea.19.9.1614.

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Subject. We identify the signs of manipulating the financial statements in the construction sector organizations. Objectives. We focus on developing the analytical procedures to detect the signs of financial statements manipulation, namely, the so-called window dressing. Methods. The methodological basis rests on general scientific principles and methods of research, like abstraction, generalization of approaches of domestic and foreign authors to the detection of manipulation of reporting, and statistical methods of information processing. Results. We developed a classification of methods for manipulation of unsound improvement of financial statements, assessed the likelihood of misstatement of financial statements, identified the elements of poor quality items, proposed a method to detect the manipulation of reporting, based on the comparison of substandard financial statement items with reliable items and/or non-financial indicators. We tested the methodology on the data of enterprises, operating in the construction sector. Conclusions. The study found that a likely manipulator is, usually, a micro-enterprise or a small company that does not have a credit limit, has significant relative performance of assets and liabilities of low quality, while showing high productivity and high return on assets at the average level of capital/labor ratio, and characterized by low investment and financial activity.
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Nwoye, Chizoba Mary, Alphonsus Sunday Anichebe, and Ifeanyi Francis Osegbu. "Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria e." Athens Journal of Business & Economics 7, no. 2 (February 15, 2021): 173–202. http://dx.doi.org/10.30958/ajbe.7-2-4.

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The main objective of the study is to determine the effect of audit quality on earnings management in insurance companies in Nigeria with special consideration on accruals and performance measures of earning manipulations using insurance companies in Nigeria. Preliminary analyses were conducted, such as descriptive statistics and correlation matrix. In analyzing the data, the study adopted panel multiple regression to identify the possible effects of audit quality on earnings management of financial institutions in Nigeria We interpreted fixed effect analysis after using Hausman test. The result shows that audit quality had a significant effect on earnings management. We conclude that longer stay of auditors in financial institutions increases accrual and performance manipulation. However, financial institutions audited by the Big 4 auditing firms are associated with less accrual and performance earnings manipulation while financial institutions that have executive and non-executive directors as members of audit committee have greater accrual and performance earnings manipulations. Higher number of financial experts in audit committee increases accrual manipulation while higher number of experts with accounting background in audit committee reduces performance manipulating. Finally, increase in auditors’ fee leads to choices of using accounting methods to manipulate both accrual and performance earnings. Therefore, the study recommends that, financial institutions should have maximum number of years for auditors to stay. They should focus more on increasing the number of experts with accounting background in audit committees. Accounting bodies should regulate auditors’ fee in line with the size of the financial institution. (JEL M42) Keywords: Audit Fees, Audit Committee Independence, Audit Firm Size, Audit Quality, Earnings Management, Financial Literacy of Audit Committee Members, Length of Audit Tenure.
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Spatt, Chester. "Security Market Manipulation." Annual Review of Financial Economics 6, no. 1 (December 2014): 405–18. http://dx.doi.org/10.1146/annurev-financial-110613-034232.

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Zubalj, Marijan, Vesna Buterin, and Denis Buterin. "BITCOIN AS A POSSIBLE MEANS OF FINANCIAL MARKET FRAUD." DIEM: Dubrovnik International Economic Meeting 6, no. 1 (September 2021): 204–16. http://dx.doi.org/10.17818/diem/2021/1.21.

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The aim of this paper is to present the manipulation possibilities in the operation of information technology. Many authors have already dealt with cryptocurrencies and their investment potential, with special emphasis on bitcoin. Therefore, the aim of this paper is to identify possible manipulative activities in the segment of information technology about bitcoin as a possible means of fraud in the financial market, especially if it is analysed the trend of its movement and potential financial risk. In this paper, the authors investigate in detail the characteristics of securities by linking them to market manipulations. The authors analyse bitcoin as a relative market and financial unknown, explain its origin and the most significant characteristics, and define the risks in terms of possible market manipulations. Finally, the authors analyse the financial bubble that is created around bitcoin and its impact on the economy. The authors analyse that bitcoin and other cryptocurrencies are still suitable for fraudulent activities in financial markets and emphasize the importance of institutions in reducing potential risks. Keywords: bitcoin, institutions, bubble
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Aljloud, Saad A. "Comparing the Law Related to Market Manipulation in Islamic Law and US Law." Asian Social Science 16, no. 1 (December 31, 2019): 80. http://dx.doi.org/10.5539/ass.v16n1p80.

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The financial markets have been beset by large-scale market manipulations since its beginning. This article focuses on comparing the laws of market manipulation of the US and Islamic law and how Muslim countries get benefits from US regulation of financial markets. This will investigate market manipulation from US law and Islamic perspective. This article will present a comprehensive step review of the Islamic law regarding market manipulation. Also this article begins with a snapshot of financial markets in US law and the meaning of manipulation. Understanding more about the way the jurisprudence was designed to adapt to the existing laws and institutions of the Islamic Shariah will help place some of the unique features in Islamic law of financial markets. We will discuss the Islamic doctrine ḥisbah (حسبة‎) which means ‘accountability’ or a duty to ‘enjoin good and forbid wrong’ and how it benefits Islamic financial markets. Finally we will discuss whether principles of market manipulation, supplemented in Islamic law, have attained their purpose.
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Lach, Sylwia. "Selected Methods of Psychological Manipulation in the Marketing of Financial Services." Journal of International Business Research and Marketing 6, no. 1 (2020): 24–29. http://dx.doi.org/10.18775/jibrm.1849-8558.2015.61.3004.

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The main purpose of this article is preliminary identification of manipulation techniques and methods used in banks for staff relationship management. The empirical contribution of this article is to discuss the influence of immediate supervisor on the consumer’s consultants in the banking sector. The author has tried to answer the research questions, Are there any manipulation techniques used by bank managers? If, yes, what methods of psychological manipulations are applied by supervisors on to their employees. Data is gathered by using interviews with an experts’ group and by the critical reflection on the professional experiences of the author of the article. The initial results highlight some manipulation techniques used by bank managers on the consumers’ consultant, for example, the reciprocity technique, group technique, the contrast technique, authority technique, word manipulation technique, impression management technique and social manipulation techniques, such as the foot-in-the- mouth and dialogue, the door-in-the-face”, stressful situations, feelings of guilt. It is also worth noting that in opposition to techniques there are examples of psychological counteraction to manipulation, for example, the instinct to restrain aggression and empathy, change assessment into opinion, violation of the principle of reciprocity, self-esteem, personality and manipulation. The author also paid considerable attention to aspects such as rights and needs of the employee in the sales of financial services and his job satisfaction.
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Khan, Ajaan Rahman, and Mohsina Akter. "An Analysis of Earnings Management: Evidence from Food & Allied Industry of Bangladesh." International Journal of Accounting and Financial Reporting 7, no. 2 (December 14, 2017): 359. http://dx.doi.org/10.5296/ijafr.v7i2.12205.

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The objective of the study is to examine the existence of earnings management within listed companies in the food and allied industry of Bangladesh. The renowned Beneish Model has been used to test whether the firms are involved in any sort of earnings manipulation or not. In addition, the tendency of the companies to continuous practice of earnings manipulation has been examined. The study covers a span of 5 years from 2011 to 2015 where the financial figures are tested on the model to find the probability of the companies being a manipulator of earnings. According to Beneish model, companies with higher M-score (manipulation score) are more likely to be a manipulator. The result shows that twelve out of fourteen companies have significantly higher M-score at least for one year during five-year periods. A further study reveals that a major portion of the industry has the tendency of getting into earnings manipulation on a continuous basis. Though the Beneish Model is a probabilistic approach so it is not stoutly conclusive from the test that companies are manipulating earnings or a continuous manipulator within the observation period.
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Christian, Natalis, Friendty Friendty, Alfredo Crisitiano, Angellyn Lim, and Uci Sufikat Maskat. "PERKEMBANGAN AKUNTANSI SINGAPURA SERTA ANALISIS FINANCIAL SHENANIGANS PADA BLUMONT GROUP LTD." Jurnal Ilmiah Akuntansi dan Bisnis 6, no. 1 (August 3, 2021): 84–95. http://dx.doi.org/10.38043/jiab.v6i1.3069.

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The development of accounting is related to manipulating financial performance. Accounting includes organizations, certification profession, and financial reporting standards in that country. Financial shenanigans is an action planned to manipulate the financial performance of a company which consists of seven categories. This article describes a comparison between the development of accounting for Indonesia and Singapore, and an analysis of seven financial shenanigans in manipulating financial performance Blumont Group Ltd, a business service company located in Singapore, where was involved in a case of very high new share price manipulation with two listed Singapore companies, Asiasons Capital Ltd and LionGold Corp Ltd in 2013. The research method explains based on facts in Singapore and the financial statements 2016-2020 of Blumont Group Ltd. The results explain that there isn’t evidence that the Blumont Group Ltd company does shenanigans one, two, four, five, six and seven, but was found to practice shenanigans three. Keyword: The development of accounting, Financial Shenanigan, Singapore, Indonesia, Manipulation.
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Xu, Lianzan, and Francis Cai. "AN ANALYSIS OF FINANCIAL INFORMATION MANIPULATION." Journal of International Finance Studies 17, no. 2 (December 1, 2017): 51–56. http://dx.doi.org/10.18374/jifs-17-2.5.

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Siering, Michael, Benjamin Clapham, Oliver Engel, and Peter Gomber. "A Taxonomy of Financial Market Manipulations: Establishing Trust and Market Integrity in the Financialized Economy through Automated Fraud Detection." Journal of Information Technology 32, no. 3 (September 2017): 251–69. http://dx.doi.org/10.1057/s41265-016-0029-z.

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Financial market manipulations represent a major threat to trust and market integrity in capital markets. Manipulations contribute to mispricing, market imperfections and an increase in transaction costs for market participants and in costs of capital for issuers. Manipulations are facilitated by increased transaction velocity, speculative trading and abusive usage of new trading technologies, i.e., they are directly linked to financial sector changes that drive financialization. Research at the intersection of financialization and IS might support regulatory authorities and market operators in improving market surveillance and helping to detect fraudulent activities. However, confusing terminology is prevalent on financial markets with respect to different manipulation techniques and their characteristics, which hampers efficient fraud detection. Furthermore, recognizing manipulations is challenging given the large number of information sources and the vast number of trades occurring not least because of high-frequency traders. Therefore, automated market surveillance tools require a comprehensive taxonomy of financial market manipulations as a basis for appropriate configuration. Based on a cluster analysis of SEC litigation releases, a review of the latest market abuse regulation and academic studies, we develop a taxonomy of manipulations that structures and details existing manipulation techniques and reveals how these techniques differ along several dimensions. In a case study, we show how the taxonomy can be utilized to guide the development of appropriate decision support systems for fraud detection.
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Dissertations / Theses on the topic "Financial manipulation"

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Huang, Kan Ph D. Massachusetts Institute of Technology. "Dynamic trading and manipulation in financial markets." Thesis, Massachusetts Institute of Technology, 2011. http://hdl.handle.net/1721.1/68962.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, 2011.
Cataloged from PDF version of thesis.
Includes bibliographical references.
Chapter 1 studies how asset managers, due to reputation concerns, manipulate performance through taking latent risk dynamically. It is found that both skilled and unskilled managers load on excessive level of latent risk to boost performance even if investors are fully rational. The equilibrium risk taking by managers has interesting implications on investors' evaluation of manager's skill under normal market conditions and upon crash. Excessive risk taking reduces welfare of investor as well as unskilled managers, which calls for the presence of diligent third-party monitoring. Time required by investors to discover a manager's ability is also significantly lengthened. Our model yields several unique predictions about crash losses, which are supported by empirical analysis using hedge fund data. Besides, it provides complementary explanations for declining returns of large funds and the high demand for structured mortgage securities before the subprime mortgage crisis. Chapter 2 investigates price manipulation in general equilibrium with the only market imperfection being the presence of a non-competitive large trader. We propose the notion of "pure manipulation", in which the large trader manipulates security prices to improve-her welfare but supported by no genuine trading motive. The existence of pure manipulation is equivalent to the failure of the Weak Axiom of Revealed Preference of aggregate security demand at the competitive equilibrium. We state conditions that prohibit pure manipulation. We also demonstrate that heterogeneity in preferences and endowments, large trading needs and remaining insurance demand in the competitive equilibrium could lead to a jointly upward-sloping portfolio demand, which gives rise to pure manipulation that requires arbitrarily small capital commitment. In addition, we establish a link between static and multi-period manipulation and show that dynamic trading reduces manipulation power. Different security structures that complete the markets lead to different equilibrium allocations in the presence of a non-competitive trader. Chapter 3 analyzes how a risk-averse large institutional investor with price impact trades dynamically in the presence of momentum traders. The larger investor engages in several interesting manipulative behaviors. She may conduct "round-trip" trades to profit from momentum sentiment. She may buy (sell) before planned large sale(purchase) to manipulate intertemporal demand. In addition, she takes profit less aggressively to let the momentum sentiment last longer. Besides, with endogenously generated price impact, we find that higher price volatility does not lead to faster execution.
by Kan Huang.
Ph.D.
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Makarem, Naser. "Downward earnings management through real activities manipulation." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=229726.

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This thesis investigates whether firms use real activities manipulation for income-decreasing earnings management purposes. Managers can use different tools to manage earnings. Given that managers have the authority to apply their own judgment in the preparation of financial reports and to make decision about business activities of their incumbent companies, the opportunity to manipulate earnings is twofold: the first is to manipulate financial reports using accounting techniques and the second is to manipulate underlying transactions. After the introduction of new regulations that were meant to restrict accounting choice as a response to high-profile accounting scandals at the turn of the century, there has been growing literature on the use of real activities manipulation for earnings management. While more control over financial reporting can potentially reduce earnings management through accounting choice, as real activities manipulation concerns non-accounting decisions of management, tighter accounting standards are not able to restrict manipulation of activities. This shift toward real activities manipulation is supported by empirical evidence. Whilst prior studies indicate that managers have incentives for both income-increasing and income-decreasing earnings management, the overwhelming majority of authors have concentrated on income-increasing attempts. However, one would expect that real activities manipulation would also be used for income-decreasing purposes. This study links two lines of research in the area of earnings management; downward earnings management and earnings management through real activities manipulation. Using a large sample of US firms for the period 2002-2011, the present thesis examines whether and how real activities manipulation is used for income-decreasing earnings management. To this end, firms that substantially outperformed their last year performance, or suspect firms, which are considered as more likely to exhibit income-decreasing earnings management are compared with the rest of the sample in terms of various measures of real activities manipulation. The results indicate that firms with extra earnings by the end of third quarter of fiscal year manage earnings downward by means of real activities including sales, production and discretionary expenses. The results are generally robust to a number of sensitivity tests.
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Kolomazník, Michal. "Finanční podvody." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205315.

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The thesis aims at topic, which is one of the biggest challenge of modern world. The goal of this paper is covered Fraud techniques like manipulation with financial statements including different deceptions of personnel benefit. Among parts of these belong: examples of latest fraud cases, description of manipulation and Fraud techniques, prevention, representation of typical fraudster, etc. After reading the user should be able to have a great knowledge about the potential risk for the company and should know how to protect it.
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Ruddy, Traceyann. "The manipulation of headline earnings by companies listed on the JSE Securities Exchange South Africa." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/5624.

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Mashoka, Tareq Zaki. "Earnings management and loss reversal." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4619.

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This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is extended to include a measure of discretionary accruals as an additional regressor instead of using the residuals. The variable used to measure discretionary accruals is a composite variable that consists of two components, one that represents the incentive and the other represents the tool of manipulation. The model is applied to detect earnings management in loss reversal companies for listed companies in Jordan and examine the market reaction to the loss reversal. The model is also applied on loss reversal companies for listed companies in the UK and the US. In chapter three, the new model is applied on listed companies in Amman Stock Exchange (ASE). The ASE is structured into two markets: the first market and the second market. Companies are motivated to be listed or remain listed in the first market since it only lists profitable companies. Companies reporting losses more frequently are listed in the second market. Results provide evidence of earnings management for companies listed in the first market. Companies that report a loss in a previous period manipulate in the following period to report profits. As a result of loss reversal, they preserve their place in the first market and avoid dropping back to the second market. This research conducts statistical simulation tests to compare the extended Jones model with the standard model. Results show that the extended model detects earnings management better than the standard one. This new model also separates discretionary accruals from measurement error (i.e. residuals) and makes it possible to accurately measure the whole amount of manipulation. Chapter four examines the investor reaction to the manipulation taking place in the first market. Results show that the market is pricing the discretionary accruals (the manipulation) as a component of net income, although they result only from earnings management. In chapter five, the model is applied on loss reversal firms listed in the UK and in the US. Results show that the companies manipulate to reverse losses and the manipulation depends on to the presence of R&D activities and the changing level in these activities.
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Axelsson, Viktor, and Ludvig Eriksson. "Swedish firms' untimely financial reporting : A study of goodwill impairment as a tool used to mislead financial users." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-386284.

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The transition to the IFRS framework has contributed to changes in the handling of goodwill. The yearly impairment test has contributed with subjectivity in the measurements resulting in fewer but larger impairments. The purpose of the study is to investigate how postponement of goodwill impairment is conducted and if managers thereby contribute to a distortion of the underlying qualitative characteristics in financial reporting. Proxies for earnings management activities, through cash flow manipulation, are computed cross-sectionally by sector-year with at least ten observations. Suspect firms are then matched with control firms within the same sector and operating year to control for these effects. The study consists of quantitative secondary data collected from Thomson Reuters Eikon. The data consists of 1090 observations covering seven years of Swedish listed firms with goodwill in their balance sheet. The study concludes that suspect firms experience abnormal current free cash flows compared to control firms, which indicate managers manipulating cash flows in order to postpone goodwill impairment. Also, growth opportunities and analysts' coverage have a significant impact on earnings management activities.
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Fryer, Paul A. "Insider dealing and market manipulation : a comparative analysis of regulatory enforcement in the United Kingdom and United States." Thesis, University of Wolverhampton, 2000. http://hdl.handle.net/2436/88270.

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Avgouleas, Emilios. "The regulation of fraud and manipulation in financial markets and its reform : a UK-EC perspective." Thesis, London School of Economics and Political Science (University of London), 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.392920.

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Haaf, Holger M. "Finanzmarktmanipulationen am Beispiel von Futures bei symmetrischer Information /." Hamburg : Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-2887-1.htm.

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Kuijper, Ruben Daniël. "Earnings management and real activities manipulation in M&A." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17781.

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Submitted by Ruben Kuijper (rubenkuijper@live.nl) on 2016-10-31T12:22:44Z No. of bitstreams: 1 fgv_thesis_334875.pdf: 825817 bytes, checksum: b3a16060bbfc6e618b215abd550a5ed2 (MD5)
Rejected by Joana Martorini (joana.martorini@fgv.br), reason: Ruben, seu trabalho foi rejeitado devido a correção porém "GETULIO" não tem acento. Favor retirar e postar o seu trabalho novamente. on 2016-11-07T18:29:22Z (GMT)
Submitted by Ruben Kuijper (rubenkuijper@live.nl) on 2017-01-19T07:17:50Z No. of bitstreams: 1 fgv_thesis_334875.pdf: 825817 bytes, checksum: b3a16060bbfc6e618b215abd550a5ed2 (MD5)
Rejected by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br), reason: Dear Ruben, It’s necessary to do some corrections in your thesis, see: - Full name: RUBEN DANIËL KUIJPER; - At the page 2, must to be just your advisor name: PEDRO LUIZ VALLS PEREIRA; - Withdraw the little line above the professors name at the page 4; - It’s missing the third professor at the page 4: Xanthi Gkougkousi; Please, do the correction and post again. on 2017-01-19T10:50:32Z (GMT)
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This is a study on the share price effect of Sovereign Wealth Funds (SWFs) investment announcements. The study examines the short- and the long-term impact of SWF investments on publicly traded companies, performed with an event study methodology to estimate the abnormal returns of the stock prices of the acquired firms around the dates when the announcements become publicly available. The announcements included in this study were made between 1990 and 2015. First, the results are compared to the level of transparency, as measured by the LTMI Index, to examine how the changes in stock prices react to the event. Then, the study presents six extensions with portfolios for IFSWF membership, SWF funding source, open market transactions and privately negotiated deals, domestic and foreign targets, deal value and acquired target stake. The results of the study provide empirical evidence of short-term significant cumulative abnormal returns and that SWFs with high transparency tend to generate more and positive cumulative abnormal returns, while SWFs with low transparency generate negative cumulative abnormal returns. Moreover, the longterm results suggest negative cumulative abnormal returns, though mostly insignificant, and show a tendency to mean revert.
Esta dissertação centra-se na actividade de gestão de lucros por empresas anteriores aquisições. Esta pesquisa faz a distinção entre gerenciamento de resultados de exercício e actividades manipulação real. Usando dados dos Estados Unidos, esta dissertação compara os períodos antes e depois da implementação da Lei Sarbanes-Oxley (SOX). Antes da implementação do SOX, adquirentes baseados em estoque parecia ter acumulações discricionárias mais elevadas do que os adquirentes baseadas em dinheiro, enquanto esta diferença não persistiu após a implementação deste ato. As diferenças são menos claras para a gestão de lucro real. Eu não encontrar suporte para uma relação robusta entre gerenciamento de resultados e desempenho do mercado de ações.
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Books on the topic "Financial manipulation"

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Emmanuel, Galiero, ed. Qui veut la peau de l'écureuil?: Petite histoire d'une manipulation. Monaco: Alphée/Jean-Paul Bertrand, 2009.

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United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations. The Defense Department's illegal manipulation of appropriated funds: Hearing before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations of the Committee on Government Reform, House of Representatives, One Hundred Seventh Congress, first session, July 26, 2001. Washington: U.S. G.P.O., 2002.

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Les confessions d'un assassin financier: Révélations sur la manipulation des économies du monde par les États-Unis. Outremont, Québec: alTerre, 2005.

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Ruisseaux, Manon Des. Les diktats du libre marché: La dictature de dieu dollar : mensonges et manipulations du pouvoir politique et financier. St-Zénon, Québec: Louise Courteau, 2006.

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Ruisseaux, Manon Des. Une planète soumise aux dicktats [sic] du libre marché: La dictature de dieu dollar : mensonges et manipulations du pouvoir politique et financier. [Montréal?]: Éditions DesRuisseaux, 2004.

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United States. Congress. House. Committee on Ways and Means. Subcommittee on Trade. Currency manipulation and its effect on U.S. businesses and workers: Hearing before the Subcommittee on Trade of the Committee on Ways and Means, U.S. House of Representatives, joint with the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce and the Subcommittee on Domestic and International Monetary Policy, Trade, and Technology of the Committee on Financial Services, U.S. House of Representatives, One Hundred Tenth Congress, first session, May 9, 2007. Washington: U.S. G.P.O., 2009.

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United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection. and United States. Congress. House. Committee on Financial Services. Subcommittee on Domestic and International Monetary Policy, Trade, and Technology., eds. Currency manipulation and its effect on U.S. businesses and workers: Hearing before the Subcommittee on Trade of the Committee on Ways and Means, U.S. House of Representatives, joint with the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce and the Subcommittee on Domestic and International Monetary Policy, Trade, and Technology of the Committee on Financial Services, U.S. House of Representatives, One Hundred Tenth Congress, first session, May 9, 2007. Washington: U.S. G.P.O., 2009.

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United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Intermarket frontrunning and other financial market manipulations: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundredth Congress, second session ... April 20, 1988. Washington: U.S. G.P.O., 1988.

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Markham, Jerry. Law Enforcement and the History of Financial Market Manipulation. Taylor & Francis Group, 2015.

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Markham, Jerry W. Law Enforcement and the History of Financial Market Manipulation. Taylor & Francis Group, 2014.

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Book chapters on the topic "Financial manipulation"

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Lee, Byung, and Seung Yeop Paek. "Phishing and Financial Manipulation." In The Palgrave Handbook of International Cybercrime and Cyberdeviance, 1–18. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-90307-1_43-1.

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Lee, Byung, and Seung Yeop Paek. "Phishing and Financial Manipulation." In The Palgrave Handbook of International Cybercrime and Cyberdeviance, 899–916. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-319-78440-3_43.

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Blom, Michelle, Peter J. Stuckey, and Vanessa J. Teague. "Election Manipulation 100." In Financial Cryptography and Data Security, 211–25. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43725-1_15.

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Schubert, Mathias, and Sean Hamil. "Financial Doping and Financial Fair Play in European Club Football Competitions." In The Palgrave Handbook on the Economics of Manipulation in Sport, 135–57. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-77389-6_8.

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Budzinski, Oliver. "Financial Regulation as an Anticompetitive Institution." In The Palgrave Handbook on the Economics of Manipulation in Sport, 159–79. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-77389-6_9.

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Zivot, Eric, and Jiahui Wang. "Time Series Specification, Manipulation, and Visualization in S-PLUS." In Modeling Financial Time Series with S-Plus®, 15–55. New York, NY: Springer New York, 2003. http://dx.doi.org/10.1007/978-0-387-21763-5_2.

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HernÁndez, Oscar HernÁndez. "Fraud Under the Sun: A Case Study of Account Manipulation in the Renewable Energy Sources Industry." In Financial Statement Fraud Casebook, 217–26. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200994.ch23.

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Rahul, Kumar, Nandini Seth, and U. Dinesh Kumar. "Spotting Earnings Manipulation: Using Machine Learning for Financial Fraud Detection." In Lecture Notes in Computer Science, 343–56. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-04191-5_29.

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Patel, Hiral, Satyen Parikh, Amit Patel, and Abhishek Parikh. "An Application of Ensemble Random Forest Classifier for Detecting Financial Statement Manipulation of Indian Listed Companies." In Advances in Intelligent Systems and Computing, 349–60. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-1280-9_33.

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Paolone, Francesco, and Matteo Pozzoli. "Assessing the Effect of Financial Crisis of Earnings Manipulation. Empirical Evidence from the Top 1,000 World Listed Companies." In Mathematical-Statistical Models and Qualitative Theories for Economic and Social Sciences, 249–63. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-54819-7_17.

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Conference papers on the topic "Financial manipulation"

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Cao, Yi, Yuhua Li, Sonya Coleman, Ammar Belatreche, and T. M. McGinnity. "Detecting price manipulation in the financial market." In 2014 IEEE Conference on Computational Intelligence for Financial Engineering & Economics (CIFEr). IEEE, 2014. http://dx.doi.org/10.1109/cifer.2014.6924057.

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Hsiao, Hsiao-Fen, and Ai-Chi Hsu. "Notice of Retraction: Measuring Earnings Manipulation in the Financial Distress Firms." In 2009 International Conference on Management and Service Science (MASS). IEEE, 2009. http://dx.doi.org/10.1109/icmss.2009.5305480.

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Keun-Woo Lee and Soon-Young Huh. "Financial model-base construction for flexible model manipulation of models and solvers." In 36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the. IEEE, 2003. http://dx.doi.org/10.1109/hicss.2003.1174206.

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Wang, Xintong, Yevgeniy Vorobeychik, and Michael P. Wellman. "A Cloaking Mechanism to Mitigate Market Manipulation." In Twenty-Seventh International Joint Conference on Artificial Intelligence {IJCAI-18}. California: International Joint Conferences on Artificial Intelligence Organization, 2018. http://dx.doi.org/10.24963/ijcai.2018/75.

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We propose a cloaking mechanism to deter spoofing, a form of manipulation in financial markets. The mechanism works by symmetrically concealing a specified number of price levels from the inside of the order book. To study the effectiveness of cloaking, we simulate markets populated with background traders and an exploiter, who strategically spoofs to profit. The traders follow two representative bidding strategies: the non-spoofable zero intelligence and the manipulable heuristic belief learning. Through empirical game-theoretic analysis across parametrically different environments, we evaluate surplus accrued by traders, and characterize the conditions under which cloaking mitigates manipulation and benefits market welfare. We further design sophisticated spoofing strategies that probe to reveal cloaked information, and find that the effort and risk exceed the gains.
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Mihalcea, Mihaela-Maria. "Detecting the Risk of Manipulation of Financial Statements for Companies on the Bucharest Stock Exchange Applying the Beneish Model." In The 16th Economic International Conference New Challenges and Opportunities for the Economy 4.0, May 7-8th, 2020, Suceava, Romania. LUMEN Publishing House, 2020. http://dx.doi.org/10.18662/lumproc/ncoe4.0.2020/17.

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Trivedi, Anant, and J. Cecil. "Preliminary Results Related to the Design of Virtual Probes for Use in a Nano-Manipulation Test-Bed." In ASME 4th Integrated Nanosystems Conference. ASMEDC, 2005. http://dx.doi.org/10.1115/nano2005-87100.

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This paper discusses the design of virtual probe tip models for use in a nano-manipulation research test-bed (NMRT). The proposed NMRT would help study the feasibility of a given manipulation technique in a virtual environment before physical experiments. For example, NMRT would be able to help users determine if a specific kind of probe tip can be used to pull out a nano-particle from a given substrate. A virtual probe tip model (for instance) would consider the given geometry and material of probe tip and simulate its behavior in a manipulation application in a physics based virtual reality environment. Such a virtual analysis and overall approach would result in considerable saving in time and financial resources with substantial application potential in medical and biotechnology fields where nanoparticle manipulation is useful. Expandability of the NMRT is made possible by designing an ‘information oriented’ or ‘information intensive’ model for a target set of nano-manipulation activities, which maps in detail various attributes related to a target nano-manipulation process [1]. In this approach, information models based on “engineering Enterprise Modeling Language” (eEML) are used. For example, consider an existing information model for interaction of a probe tip with a spherical particle; a user can use an existing information model, or modify it quickly to study the impact of two approaches (eg. manipulation strategy-A versus strategy-B, which may apply a different probe-tip for gripping). For a target nano-manipulation process (for example, the assembly of nano particles using an Atomic Force Microscope probe as a gripper), an information model can represent the core attributes influencing the target process; influencing criteria including constraints, information inputs, and physical inputs can be modeled explicitly and used to drive a target analysis or simulation activity.
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Song, YunYan. "Empirical Study on the Correlation Between Company's Financial Characteristics and Profit Manipulation --Based on Information of Listed Companies in IT Industry." In 2013 International Conference on Advances in Social Science, Humanities, and Management. Paris, France: Atlantis Press, 2013. http://dx.doi.org/10.2991/asshm-13.2013.202.

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Santoni, Brandon G., Rohat Melik, Emre Unal, Nihan Kosku Perkgoz, Debra A. Kamstock, Stewart D. Ryan, William S. Dernell, Hilmi Volkan Demir, and Christian M. Puttlitz. "Development and Biocompatibility Characterization of a BioMEMS Sensor for Monitoring the Progression of Fracture Healing." In ASME 2009 Summer Bioengineering Conference. American Society of Mechanical Engineers, 2009. http://dx.doi.org/10.1115/sbc2009-206670.

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Orthopaedic extremity injuries present a large medical and financial burden to the United States and world-wide communities [1]. Approximately six million long bone fractures are reported annually in the United States and approximately 10% of these fractures do not heal properly. Though the exact mechanism of impaired healing is poorly understood, many of these non-unions result when there is a communited condition that does not proceed through a stabilized healing pathway [2]. Currently, clinicians may monitor healing visually by radiographs, or via manual manipulation of the bone at the fracture [3]. Unfortunately, the course of aberrant fracture healing is not easily diagnosed in the early period when standard radiographic information of the fracture is not capable of discriminating the healing pathway. Manual assessment of fracture healing is also an inadequate diagnostic tool in the early stages of healing [4].
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Liodorova, Julija, and Irina Voronova. "Z-score and P-score for bankruptcy fraud detection: a case of the construction sector in Latvia." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.029.

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To protect investment and ensure repayment of payables, recent studies have focused on identifying the relationships between company bankruptcy and internal fraud. The P-score model that is based on the most popular Altman Z-score model has been developed to indicate the manipulation of financial statements. Purpose of the study is to determinate the accuracy and the feasibility of P-score and Z-score models to detect fraudulent bankruptcy in regional conditions, based on reports of the Latvian construction companies that failed due to fraud, and during the verification of other known data. Research methodology is based on the background studies of P-score testifying, applying this approach to the Latvian condition. The present study analyzes the behaviour of the two models in identifying distress and fraud. To testify the results of the study, the authors use the financial analysis methods, comparison, statistical and quantitative research methods. Findings have shown the possibility of using the P-score and Z-score technique for bankruptcy fraud detection at the Latvian companies, based on the construction sector samples. The accuracy of the method is above 80%. Research limitations – acquisition a large amount of data on companies that are in the process of analytical studies on the recognition of their insolvency and having signs of fraud is not possible due to the confidentiality of information. Practical implications – the results of the study may be applicable to the audit of the company, investment reliability assessment, partnership evaluation and economic examination to detect fraud. Originality/Value of the study is the first test of practical implication of P-score model in Latvia and the Baltic countries on the samples of small and medium-sized construction companies. The authors propose improving the coefficients of the P-score model taking into account the requirements for financial statements in Latvia
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Haq, Inam U. "A Generalized Procedure to Estimate Matching of Power Turbine With Aeroderivative Gas Generator at High Speed Settings." In ASME Turbo Expo 2005: Power for Land, Sea, and Air. ASMEDC, 2005. http://dx.doi.org/10.1115/gt2005-68015.

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This paper encapsulates generalized considerations of power turbine matching with aeroderivative gas generator at high power settings. A computation route is set up to estimate the magnitude of the desired parameters from design point knowledge of a gas generator. Then, a method is delineated to verify matching of power turbine inlet nozzle area with exhaust of gas generator by measuring tangible tested parameters. Data manipulation revealed that there exists a favorable correlation between pressure ratio of high pressure turbine and gas generator speed that may directly reflect the influence of physical area change of power turbine inlet nozzle area. A practical example is presented to demonstrate the procedure. From engine design to retirement, the generalized considerations may be applied on several occasions where question of matching may become important and require explanation for performance and financial justifications. Some generalized rules of matching are condensed and their applications are suggested.
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Reports on the topic "Financial manipulation"

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Sklar, Maggie. “YOLOing the Market”: Market Manipulation? Implications for Markets and Financial Stability. Federal Reserve Bank of Chicago, 2021. http://dx.doi.org/10.21033/pdp-2021-01.

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