Cooking the books: The case of Malaysian Listed Companies

• Main Authors: Abdul Hamid, Fathilatul Zakimi, Shafie, Rohami, Othman, Zaleha, Wan Hussin, Wan Nordin, Fadzil, Faudziah Hanim
• 格式: Article
• 語言: English
• 出版: Center for Promoting Ideas (CPI), USA 2013
• 主題: HF5601 Accounting
• 在線閱讀: http://repo.uum.edu.my/12287/1/20.pdf; http://repo.uum.edu.my/12287/; http://ijbssnet.com/index.php/home

Cooking the books refers to fraudulent accounting activities undertaken by a business to falsify its financial statements. Thus, the objectives of this study are to investigate what the cooking-the-books activities carried out by businesses consist of, how they conduct them, and what the impact is o...