Pre fraud: some firms' charateristics

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...

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Main Author: Puat Nelson, Sherliza
Format: Conference or Workshop Item
Language:English
English
Published: 2012
Subjects:
Online Access:http://irep.iium.edu.my/25166/
http://irep.iium.edu.my/25166/4/sherliza_-_icef.pdf
http://irep.iium.edu.my/25166/5/Pre_Fraud_Izmir_dec_30-5.pdf
id iium-25166
recordtype eprints
spelling iium-251662013-03-25T07:42:28Z http://irep.iium.edu.my/25166/ Pre fraud: some firms' charateristics Puat Nelson, Sherliza H96 Public policy (General), Policy sciences 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. 2012 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/25166/4/sherliza_-_icef.pdf application/pdf en http://irep.iium.edu.my/25166/5/Pre_Fraud_Izmir_dec_30-5.pdf Puat Nelson, Sherliza (2012) Pre fraud: some firms' charateristics. In: International Conference on Economics & Finance, 27-28 April 2012, Izmir, Turkey. (Unpublished)
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
English
topic H96 Public policy (General), Policy sciences
spellingShingle H96 Public policy (General), Policy sciences
Puat Nelson, Sherliza
Pre fraud: some firms' charateristics
description 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.
format Conference or Workshop Item
author Puat Nelson, Sherliza
author_facet Puat Nelson, Sherliza
author_sort Puat Nelson, Sherliza
title Pre fraud: some firms' charateristics
title_short Pre fraud: some firms' charateristics
title_full Pre fraud: some firms' charateristics
title_fullStr Pre fraud: some firms' charateristics
title_full_unstemmed Pre fraud: some firms' charateristics
title_sort pre fraud: some firms' charateristics
publishDate 2012
url http://irep.iium.edu.my/25166/
http://irep.iium.edu.my/25166/4/sherliza_-_icef.pdf
http://irep.iium.edu.my/25166/5/Pre_Fraud_Izmir_dec_30-5.pdf
first_indexed 2023-09-18T20:37:37Z
last_indexed 2023-09-18T20:37:37Z
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