Text readability and fraud detection / Intan Waheedah Othman, Hazlina Hassan and Dr. Roszana Tapsir

Our study examines the readability of qualitative text in company annual reports in the attempt to detect fraud. The management obfuscation theory predicts that the management of a badly performed company tends to hide bad news by decreasing the readability of financial reports. Thus, it is believed...

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Bibliographic Details

Main Authors:	Othman, Intan Waheedah, Hassan, Hazlina, Tapsir, Roszana
Format:	Book Section
Language:	en
Published:	Bahagian Penyelidikan dan Jaringan Industri, UiTM Melaka 2012
Subjects:	Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Fraud. Swindling. Confidence games
Online Access:	https://ir.uitm.edu.my/id/eprint/68016/1/68016.pdf https://ir.uitm.edu.my/id/eprint/68016/
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