As per inflating a film's budget, it doesn't pertain to big budget pictures, but Peter Briskand's book Down and Dirty Pictures
offers a number of anecdotes about how the executives running the "independent" film sector (focusing on the Weinstein brothers tenure at Mirimax, but also looking at New Line Cinema and other similiar companies) shifts costs of one movie over to others in order to make the books look as if everything
has yet to turn a profit.
After that, they use their massive staff of lawyers to pile up litigation claiming otherwise for years in order to make the financial cost of directors, producers, actors, writers, etc. suing for residuals to be so large that it is no longer worth it in time and finances to try and get the money owed.