Even though there is no commonly accepted definition, development banks generally define a fraudulent activity as any act or omission, including a misrepresentation, that intentionally or recklessly deceives or attempts to deceive a party to obtain a financial or other benefit or to avoid an obligation. Consequently, corporate fraud is an intentional act by one or more individuals to get an unjust advantage by using deception. In your opinion, who benefited most from this Americanas’ accounting inconsistency?