An informal term (U.S. usage) for any fraudulent practice aiming to improve the apparent cash position in the accounts of...

A situation that arises when a broker excessively trades in a client’s account in order to increase commissions, irrespective of...

A fraudulent practice where cash receipts are not matched with their corresponding receivables in order to hide fictitious receivables. For...

A situation where speculators carry out heavy short selling of securities on hopes or anticipation that prices would decline in the near future. This...

A fraudulent practice that is usually undertaken by option-holding executives who manipulate the exercise of options to illegally maximize their...