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International Journal For Multidisciplinary Research
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Off-Balance Sheet Financing: A Weapon to Commit White-Collar Crime
Author(s) | Dr. Subhajit Ghosh |
---|---|
Country | India |
Abstract | Off balance-sheet financing is an accounting technique in which a debt for which a company is obligated does not appear on the company's balance sheet as a liability. Keeping debt off the balance sheet allows a company to appear more creditworthy but misrepresents the firm's financial structure to creditors, shareholders, and the public. The sudden collapse of energy-trading giant Enron Corporation is attributed in large part to the firm's off-balance-sheet financing through multiple partnerships. Off-balancing financing is an aspect of creative accounting. In this paper an attempt has been made to highlight various aspects of off-balance sheet financing as well as to provide some suggestive measures so that such mal practice can be eradicated. |
Keywords | On-balance sheet financing; Off-balance sheet financing; Liabilities; Debt; Accounting Standards; Disclosures |
Field | Mathematics > Economy / Commerce |
Published In | Volume 5, Issue 3, May-June 2023 |
Published On | 2023-05-27 |
Cite This | Off-Balance Sheet Financing: A Weapon to Commit White-Collar Crime - Dr. Subhajit Ghosh - IJFMR Volume 5, Issue 3, May-June 2023. DOI 10.36948/ijfmr.2023.v05i03.3285 |
DOI | https://doi.org/10.36948/ijfmr.2023.v05i03.3285 |
Short DOI | https://doi.org/gr9rzx |
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IJFMR DOI prefix is
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