Top

Published in:

2022 | OriginalPaper | Chapter

1. Einleitung

Authors : Carola Rinker, Patrick Müller

Published in: Accounting Fraud

Publisher: Springer Fachmedien Wiesbaden

Activate our intelligent search to find suitable subject content or patents.

search-config

AI-assisted search

Off

Excerpt

Eine gesetzliche Definition des Begriffes Bilanzmanipulation (Accounting Fraud) gibt es nicht. Bilanzfälschung wird gem. § 331 Nr. 1 HGB als Straftat eingeordnet. Durch das Gesetz zur Stärkung der Finanzmarktintegrität (FISG) wurde das Strafmaß verschärft (vgl. hierzu § 331a HGB). …

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Business + Economics & Engineering + Technology"

Online-Abonnement

Springer Professional "Business + Economics & Engineering + Technology" gives you access to:

more than 102.000 books
more than 537 journals

from the following subject areas:

Automotive
Construction + Real Estate
Business IT + Informatics
Electrical Engineering + Electronics
Energy + Sustainability
Finance + Banking
Management + Leadership
Marketing + Sales
Mechanical Engineering + Materials
Insurance + Risk

Secure your knowledge advantage now!

inform now

Springer Professional "Business + Economics"

Online-Abonnement

Springer Professional "Business + Economics" gives you access to:

more than 67.000 books
more than 340 journals

from the following specialised fileds:

Construction + Real Estate
Business IT + Informatics
Finance + Banking
Management + Leadership
Marketing + Sales
Insurance + Risk