@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j:-LPGBCVQ8-1
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/debt_restructuring_fraud> ;
  skos:definition "Debt restructuring fraud, concealment, or fraudulent transfer is a type of bankruptcy fraud in which assets are hidden prior to declaring bankruptcy or are discharged for illegitimate purposes. It is a fraud committed by a corporate entity or an officer of that entity in preparation for bankruptcy proceedings, and it is different from personal bankruptcy fraud. [Source: Encyclopedia of White-Collar and Corporate Crime; Debt Restructuring Fraud]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-FBP6LB2D-N ;
  skos:prefLabel "debt restructuring fraud"@en .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-LPGBCVQ8-1 .

n9j: a skos:ConceptScheme .
n9j:-FBP6LB2D-N
  skos:prefLabel "financial and securities fraud"@en ;
  a skos:Concept ;
  skos:narrower n9j:-LPGBCVQ8-1 .