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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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 |
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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 (Unpublished) |
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H96 Public policy (General), Policy sciences |
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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 |
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2023-09-18T20:37:37Z |
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2023-09-18T20:37:37Z |
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1777409151362662400 |