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  "documentTitle": "Lasertec Corporation (6920)",
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      "text": "収入を“積極的に”誇示する、あるいは費用を過少に計上するなどの小細工をした場合、結果的にいずれかの資産を誇大に計上することになる。",
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      "text": "収入を“積極的に”誇示する、あるいは費用を過少に計上するなどの小細工をした場合、結果的にいずれかの資産を誇大に計上することになる。この原理を認識したうえで財務諸表を分析すれば、詐欺の仕組みに気づき、実態の把握に至る。",
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      "text": "出典：スコーピオン・キャピタルによる推定及び分析",
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