Funnily this happens in football too, most recently Juventus (a fairly old and famous Italian club) are being investigated for financial fraud including around

Funnily this happens in football too, most recently Juventus (a fairly old and famous Italian club) are being investigated for financial fraud including around one such deal with Barcelona (which did a number of them), where two players were swapped for overinflated values, on different days to fall in different fiscal quarters.