PRE FRAUD: AN EMPIRICAL IN MALAYSIA

Yıl 2012, Cilt: 4 Sayı: 1, 143 - 151, 01.06.2012

Sherliza Puat Nelson

Öz

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.

Anahtar Kelimeler

Fraud, board size, long term debt, firm size

Kaynakça

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