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Fraudulent Accounting and Other Doping Games


Berentsen, Aleksander; Lengwiler, Yvan (2003). Fraudulent Accounting and Other Doping Games. Working paper series / Institute for Empirical Research in Economics No. 175, University of Zurich.

Abstract

From a game theoretic point of view, fraudulent accounting to em-bellishnthe financial status of a firm and the use of drugs to enhancenperformance in sports are very similar. We study the replicator dy-namicsnof both applications within the same model. We allow for het-erogenousnpopulations, such as highly talented versus more mediocrenathletes, or high quality managers versus less able colleagues. Inter-estingly,nfor some parameters, the replicator dynamics is character-izednby cycles. Thus, we may see cycles of doping and clean sport,nand cycles of fraudulent and honest accounting. Moreover, in somencases, high ability players are more likely to commit fraud than lownability types.

From a game theoretic point of view, fraudulent accounting to em-bellishnthe financial status of a firm and the use of drugs to enhancenperformance in sports are very similar. We study the replicator dy-namicsnof both applications within the same model. We allow for het-erogenousnpopulations, such as highly talented versus more mediocrenathletes, or high quality managers versus less able colleagues. Inter-estingly,nfor some parameters, the replicator dynamics is character-izednby cycles. Thus, we may see cycles of doping and clean sport,nand cycles of fraudulent and honest accounting. Moreover, in somencases, high ability players are more likely to commit fraud than lownability types.

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Additional indexing

Item Type:Working Paper
Communities & Collections:03 Faculty of Economics > Department of Economics
Working Paper Series > Institute for Empirical Research in Economics (former)
Dewey Decimal Classification:330 Economics
Language:English
Date:December 2003
Deposited On:29 Nov 2011 22:32
Last Modified:05 Apr 2016 15:10
Series Name:Working paper series / Institute for Empirical Research in Economics
ISSN:1424-0459
Official URL:http://www.econ.uzh.ch/wp.html
Permanent URL: http://doi.org/10.5167/uzh-52071

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