Threat of bankruptcy and the integrity of financial statement

• Main Authors: Omar, Normah, Johar, Zulaikha Amirah, Hasnan, Suhaily
• Format: Conference or Workshop Item
• Language: English
• Published: 2016
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/20801/1/ICAS%202016%20134-142.pdf; http://repo.uum.edu.my/20801/; http://icas.my/index.php/proceedings/178-threat-of-bankruptcy-and-the-integrity-of-financial-statement

Financial statement fraud involves the manipulation of financial accounts by overstating assets, sales and profit, understating liabilities and expenses.One of the causes of financial statement fraud is due to threat of bankruptcy. This study explores the effectiveness of Altman Z-Score in predictin...