Title:

Keeping Up with the Joneses: A Model and a Test of Collective Accounting Fraud

Authors:

Nuno Fernandes (IMD International)
José Guedes (U Católica Portuguesa) (U Católica Portuguesa)

Journal:

European Financial Management

Year:

2010

Volume:

16

Pages:

72-93

JEL codes:

G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure
K42 - Illegal Behavior and the Enforcement of Law
L25 - Firm Performance: Size, Diversification and Scope, Age, Profit, and Sales
M41 - Accounting
M48 - Government Policy and Regulation