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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Main Author: Puat Nelson, Sherliza
Format: Article
Language:English
Published: Social Sciences Research Society 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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spelling 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
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic H96 Public policy (General), Policy sciences
spellingShingle H96 Public policy (General), Policy sciences
Puat Nelson, Sherliza
Pre fraud: an empirical in Malaysia
description 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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score 13.211869