Indicators of fraudulent financial reporting: Malaysian evidence / Dr. Suhaily Hasnan, Prof. Dr. Rashidah Abd. Rahman and Prof. Dr. Sakthi Mahenthiran

• Main Authors: Hasnan, Suhaily, Abd. Rahman, Rashidah, Mahenthiran, Sakthi
• Format: Book Section
• Language: English
• Published: Bahagian Penyelidikan dan Jaringan Industri, UiTM Melaka 2012
• Subjects: Financial management. Business finance. Corporation finance; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure; Malaysia
• Online Access: https://ir.uitm.edu.my/id/eprint/67415/1/67415.pdf; https://ir.uitm.edu.my/id/eprint/67415/

This study examines ten indicators associated with fraudulent financial reporting (FFR) in Malaysian public listed companies. We hypothesize that three indicators proxy for management rationalization, four indicators proxy for management motives, and three indicators proxy for the opportunity to com...