Covering up trading losses
Subtitle: opportunity-cost accounting as an internal control mechanism
By: Edward J. Kane, Kimberly DeTrask.
Contributors: DeTrask, Kimberly.; National Bureau of Economic Research.
Series: NBER working paper series -- working paper 6823; Working paper series (National Bureau of Economic Research) -- working paper no. 6823.
Publisher: National Bureau of Economic Research
Published: 1998
Place of publication: Cambridge, MA
Language: eng
Number of pages: 33
Subjects: Barings Bank -- Management.; Daiwa Ginkō -- Management.; Banks and banking -- Accounting.; Opportunity costs.; Bank examination.; Bank fraud.; Banks and banking -- State supervision.
Other titles: Opportunity-cost accounting as an internal control mechanism
Notes: "December 1998."

JEL no. G2, G3.

Includes bibliographical references (p. 32-33).

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