نوع مقاله : پژوهشی
عنوان مقاله English
نویسندگان English
The increase of commercial companies in the world and the threats are created by these companies against people and society on the one hand, and the fundamental role of these companies have in the economic, industrial, and commercial fields, etc. to provide dynamics in the commercial competition system on the other hand, have caused that the crimes of commercial companies are considered to be subject to criminal law and criminal liability. The subject of this research is to survey unfair commercial procedure based on economy-oriented approach of company’s financial crimes, which in Iranian criminal law and criminology have not been much attention paid to this kind of crime that are committed in order to make huge profits for these companies. This research is done according to library and descriptive-analytical method. The findings of this research indicate that despite the broad scope of company’s financial crimes, the economic-oriented approaches of these crimes could be studied in two fundemental areas: economic crimes and unfair business procedure. These procedures are new crimes that their subject is to reject the accepted business procedure in the economic field, and through this, the basis to occurance company’s financial crimes are provided. Three important kinds of these procedures, including false accounting, price manipulation, and misleading commercial advertising, are analyzed as the " Triple information Distortion " and indicate that all three In normal situations are capable to become company’s financial crimes.
کلیدواژهها English