Post Fraud: An Empirical Study of Firms In Malaysia

Puat Nelson, Sherliza (2012) Post Fraud: An Empirical Study of Firms In Malaysia. International Journal of Management and Business Studies, 2 (3). 059-065. ISSN 2167-0439

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Abstract

The paper specifically examines the post fraud firms’ characteristics for over 3 years after fraud had 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 256 firms’ observations were made. Findings revealed declining sales as well as increased in debts during the three years after the fraud for fraud firms. However, roles of block holders and board’s size may lessen the impact of fraud.

Item Type:	Article (Journal)
Additional Information:	3486/29984
Uncontrolled Keywords:	Fraud, board size, block holders, long term debt, corporate governance.
Subjects:	H Social Sciences > H Social Sciences (General)
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:	30 Apr 2013 15:41
Last Modified:	23 Dec 2016 12:31
URI:	http://irep.iium.edu.my/id/eprint/29984

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