{"id":2067,"date":"2018-06-19T18:03:04","date_gmt":"2018-06-19T16:03:04","guid":{"rendered":"https:\/\/www.davirroducci.com\/pubblicazioni\/the-new-financial-statement-fraud\/"},"modified":"2025-02-11T18:44:04","modified_gmt":"2025-02-11T17:44:04","slug":"the-new-financial-statement-fraud","status":"publish","type":"portfolio","link":"https:\/\/www.davirroducci.com\/en\/pubblicazioni\/the-new-financial-statement-fraud\/","title":{"rendered":"The New Financial Statement Fraud"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1g24xzt-016f2cf153a2356dfdc01f4976d3a473\">\n.avia-section.av-1g24xzt-016f2cf153a2356dfdc01f4976d3a473{\nbackground-color:#959897;\nbackground-image:url(https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/06\/pattern-4.png);\nbackground-repeat:no-repeat;\nbackground-position:100% 100%;\nbackground-attachment:scroll;\n}\n.avia-section.av-1g24xzt-016f2cf153a2356dfdc01f4976d3a473 .av-extra-border-element .av-extra-border-inner{\nbackground-color:#959897;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-1g24xzt-016f2cf153a2356dfdc01f4976d3a473 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first  avia-bg-style-scroll av-arrow-down-section av-minimum-height av-minimum-height-custom  container_wrap fullsize'  data-section-bg-repeat='no-repeat' data-av_minimum_height_px='330'><div class='container av-section-cont-open' style='height:330px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2067'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jiw44ugy-a99d55da3c3ab842428cd2cfb5e2a8da\">\n#top .av-special-heading.av-jiw44ugy-a99d55da3c3ab842428cd2cfb5e2a8da{\npadding-bottom:40px;\ncolor:#ffffff;\nfont-size:60px;\n}\nbody .av-special-heading.av-jiw44ugy-a99d55da3c3ab842428cd2cfb5e2a8da .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-jiw44ugy-a99d55da3c3ab842428cd2cfb5e2a8da .av-special-heading-tag{\nfont-size:60px;\n}\n.av-special-heading.av-jiw44ugy-a99d55da3c3ab842428cd2cfb5e2a8da .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-jiw44ugy-a99d55da3c3ab842428cd2cfb5e2a8da .av-subheading{\nfont-size:40px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-jiw44ugy-a99d55da3c3ab842428cd2cfb5e2a8da .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-jiw44ugy-a99d55da3c3ab842428cd2cfb5e2a8da .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-jiw44ugy-a99d55da3c3ab842428cd2cfb5e2a8da av-special-heading-h2 custom-color-heading blockquote modern-quote  avia-builder-el-1  avia-builder-el-no-sibling  av-inherit-size'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Publications<\/h2><div class='av_custom_color av-subheading av-subheading_below'><p>Corporate Crimes<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<\/div><\/div><\/main><!-- close content main element --><\/div><div class='av-extra-border-element border-extra-arrow-down'><div class='av-extra-border-outer'><div class='av-extra-border-inner'><\/div><\/div><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2067'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-2ip76s-5e8a955d8b0b00678b54cf817cdf71ac'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>[\/av_section]<\/p>\n<\/div><\/section>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_2'  class='avia-section av-9vgpl2-bf2305a80a8e8b16a66864d224fa2248 main_color avia-section-default avia-no-border-styling avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2067'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column av-9oy4da-eb36241575fe54a5845097e8f491f4c9 av_one_half first flex_column_div '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jhllpdlo-821a5ecfa43c1bb7befcc91fe4969f81\">\n.avia-image-container.av-jhllpdlo-821a5ecfa43c1bb7befcc91fe4969f81 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jhllpdlo-821a5ecfa43c1bb7befcc91fe4969f81 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jhllpdlo-821a5ecfa43c1bb7befcc91fe4969f81 av-styling- av-hover-grow avia_animated_image av-animated-when-visible-95 fade-in avia-align-center'   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio.jpg\" data-srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-450x450.jpg 450w\" data-sizes=\"(max-width: 724px) 100vw, 724px\" class='avia_image' ><img decoding=\"async\" class='wp-image-1789 avia-img-lazy-loading-not-1789 avia_image ' src=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio.jpg\" alt='' title='publication-_0001_the-new-false-balance-sheet'  height=\"724\" width=\"724\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio.jpg 724w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-80x80.jpg 80w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-300x300.jpg 300w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-36x36.jpg 36w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-180x180.jpg 180w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-705x705.jpg 705w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-120x120.jpg 120w, https:\/\/www.davirroducci.com\/wp-content\/uploads\/2018\/05\/pubblicazione-_0001_il-nuovo-falso-in-bilancio-450x450.jpg 450w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/div><\/div><\/div><\/div><div class='flex_column av-95c9vi-46c3956a8c8ac5d71f1e52ac30785edc av_one_half flex_column_div '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2oc6ac-a4967a94c1471400ca78ad3384ebe091\">\n#top .av-special-heading.av-2oc6ac-a4967a94c1471400ca78ad3384ebe091{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-2oc6ac-a4967a94c1471400ca78ad3384ebe091 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-2oc6ac-a4967a94c1471400ca78ad3384ebe091 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-2oc6ac-a4967a94c1471400ca78ad3384ebe091 av-special-heading-h2 blockquote modern-quote'><div class='av-subheading av-subheading_above'><p>Antonio D&#8217;Avirro<\/p>\n<\/div><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >The New Financial Statement Fraud<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc\">\n#top .av_textblock_section.av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-8vsfse-105c12389a7bb4aaab8728bdfb12c3bc'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Giuffr\u00e9 Editore, 2015.<\/strong><br \/>\nThe law of May 27, 2015, n. 69 introduces disruptive changes in the landscape of corporate crimes. In particular, the reference made by the offenses of false corporate communications (Articles 2621 and, for listed companies, 2622 of the Civil Code) to only <q id=\"q-first-1\">material facts<\/q>, without resorting, as in the previous legislation, to the clause &#8216;even if subject to evaluations&#8217;, excludes valuation estimates from the operation of financial statement fraud. For the first time, these valuations, which are essential elements to establish the correctness of the financial statement, remain outside the aforementioned criminal hypotheses. The volume addresses the examination of the active subjects of the crime and then delves into the structure and characteristics of listed companies and those equated to them. The constituent elements of the crime are then examined in detail, concluding with an investigation into the relationships between the crime of financial statement fraud and the crimes of corporate bankruptcy and obstruction of supervision.<\/p>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":1789,"comment_status":"closed","ping_status":"closed","template":"","tags":[],"portfolio_entries":[61],"class_list":["post-2067","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","portfolio_entries-corporate-crimes"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/2067","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio"}],"about":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/types\/portfolio"}],"replies":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/comments?post=2067"}],"version-history":[{"count":2,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/2067\/revisions"}],"predecessor-version":[{"id":2071,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio\/2067\/revisions\/2071"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media\/1789"}],"wp:attachment":[{"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/media?parent=2067"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/tags?post=2067"},{"taxonomy":"portfolio_entries","embeddable":true,"href":"https:\/\/www.davirroducci.com\/en\/wp-json\/wp\/v2\/portfolio_entries?post=2067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}