as per their stated accounting policy. Common findings No procedures were performed before concluding that the revenue recognition was free from material misstatements from fraudulent transactions
approval and disclose (both before concluding the transaction and in the company’s annual report): a) the identity of the ultimate beneficiaries including, any controlling owner and any party affiliated with
. Section 8 offers concluding remarks. 2. Related Literature 2.1 Overview Studies on MBEB largely document that firms prefer reporting small profits to reporting losses, showing increasing earnings over
allocation, a dynamic withdrawal strategy, incorporating guaranteed income products (i.e., annuities), tax-efficient decisions, and liability-relative asset allocation optimization. Before concluding, let us