Pre fraud: an empirical in Malaysia
The paper specifically examines the pre fraud firms’ characteristics for over 3 years before fraud occurred. Selections of companies were made from Securities Commissions’ enforcement actions released between the years 2000 until 2008. A matched pair sampling was made with the control group, and 192...
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2012
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Online Access: | http://irep.iium.edu.my/25315/1/ICEF_2012_vol_4_no_1.pdf http://irep.iium.edu.my/25315/ http://www.sobiad.org/eJOURNALS/journal_IJEF/archieves/2012_1/sherliza_puat.pdf |
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my.iium.irep.253152012-08-10T00:33:21Z http://irep.iium.edu.my/25315/ Pre fraud: an empirical in Malaysia Puat Nelson, Sherliza H96 Public policy (General), Policy sciences The paper specifically examines the pre fraud firms’ characteristics for over 3 years before fraud occurred. Selections of companies were made from Securities Commissions’ enforcement actions released between the years 2000 until 2008. A matched pair sampling was made with the control group, and 192 firms’ observations were made. Findings revealed that there were decreased in cash flow as well as lesser number of board sizes during the three years before the fraud for fraud firms. In addition, roles of independent directors may lessen the impact of fraud. Social Sciences Research Society 2012 Article REM application/pdf en http://irep.iium.edu.my/25315/1/ICEF_2012_vol_4_no_1.pdf Puat Nelson, Sherliza (2012) Pre fraud: an empirical in Malaysia. International Journal of Economics and Finance Studies, 4 (1). pp. 143-151. ISSN 1309-8055 http://www.sobiad.org/eJOURNALS/journal_IJEF/archieves/2012_1/sherliza_puat.pdf |
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H96 Public policy (General), Policy sciences |
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H96 Public policy (General), Policy sciences Puat Nelson, Sherliza Pre fraud: an empirical in Malaysia |
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The paper specifically examines the pre fraud firms’ characteristics for over 3 years before fraud occurred. Selections of companies were made from Securities Commissions’ enforcement actions released between the years 2000 until 2008. A matched pair sampling was made with the control group, and 192 firms’ observations were made. Findings revealed that there were decreased in cash flow as well as lesser number of board sizes during the three years before the fraud for fraud firms. In addition, roles of independent directors may lessen the impact of fraud. |
format |
Article |
author |
Puat Nelson, Sherliza |
author_facet |
Puat Nelson, Sherliza |
author_sort |
Puat Nelson, Sherliza |
title |
Pre fraud: an empirical in Malaysia |
title_short |
Pre fraud: an empirical in Malaysia |
title_full |
Pre fraud: an empirical in Malaysia |
title_fullStr |
Pre fraud: an empirical in Malaysia |
title_full_unstemmed |
Pre fraud: an empirical in Malaysia |
title_sort |
pre fraud: an empirical in malaysia |
publisher |
Social Sciences Research Society |
publishDate |
2012 |
url |
http://irep.iium.edu.my/25315/1/ICEF_2012_vol_4_no_1.pdf http://irep.iium.edu.my/25315/ http://www.sobiad.org/eJOURNALS/journal_IJEF/archieves/2012_1/sherliza_puat.pdf |
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1643608914995970048 |
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13.211869 |