Pre fraud: some firms' charateristics

Puat Nelson, Sherliza (2012) Pre fraud: some firms' charateristics. In: International Conference on Economics & Finance, 27-28 April 2012, Izmir, Turkey. (Unpublished)

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Abstract

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.

Item Type:	Conference or Workshop Item (Full Paper)
Additional Information:	3486/25166
Uncontrolled Keywords:	fraud, board size, long term debt, firm size.
Subjects:	H Social Sciences > H Social Sciences (General) > H96 Public policy (General), Policy sciences
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Sherliza Puat Nelson
Date Deposited:	17 Oct 2012 09:42
Last Modified:	25 Mar 2013 15:42
URI:	http://irep.iium.edu.my/id/eprint/25166

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