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Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence

ABSTRACT This study examines ten factors associated with fraudulent financial reporting (FFR) in Malaysian publicly listed companies. We hypothesize that three factors proxy for management rationalization, four factors proxy for management motives, and three factors proxy for the opportunity to comm... Full description

Journal Title: Journal of international accounting research 2013, Vol.12 (1), p.1-27
Main Author: Hasnan, Suhaily
Other Authors: Rahman, Rashidah Abdul , Mahenthiran, Sakthi
Format: Electronic Article Electronic Article
Language: English
Subjects:
Quelle: Alma/SFX Local Collection
Publisher: Sarasota: American Accounting Association
ID: ISSN: 1542-6297
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title: Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence
format: Article
creator:
  • Hasnan, Suhaily
  • Rahman, Rashidah Abdul
  • Mahenthiran, Sakthi
subjects:
  • Corporate governance
  • Discriminant analysis
  • Earnings management
  • Financial reporting
  • Securities fraud
  • Studies
ispartof: Journal of international accounting research, 2013, Vol.12 (1), p.1-27
description: ABSTRACT This study examines ten factors associated with fraudulent financial reporting (FFR) in Malaysian publicly listed companies. We hypothesize that three factors proxy for management rationalization, four factors proxy for management motives, and three factors proxy for the opportunity to commit fraud. Our sample consists of 53 fraud firms convicted of securities fraud and 53 no-fraud firms, all of which were listed on the Bursa Malaysia and have a complete set of data from 1996–2007. With regard to rationalization, we find that prior violations and founders on the board are positively and significantly associated with FFR. With regard to motive, we find that financial distress is positively and significantly associated with FFR while family ownership is negatively and significantly associated with FFR. Our opportunity for fraud proxies, multiple directorships, and audit quality are positively and significantly associated with FFR. Additionally, we find evidence of earnings management in the years leading up to FFR.
language: eng
source: Alma/SFX Local Collection
identifier: ISSN: 1542-6297
fulltext: fulltext
issn:
  • 1542-6297
  • 1558-8025
url: Link


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descriptionABSTRACT This study examines ten factors associated with fraudulent financial reporting (FFR) in Malaysian publicly listed companies. We hypothesize that three factors proxy for management rationalization, four factors proxy for management motives, and three factors proxy for the opportunity to commit fraud. Our sample consists of 53 fraud firms convicted of securities fraud and 53 no-fraud firms, all of which were listed on the Bursa Malaysia and have a complete set of data from 1996–2007. With regard to rationalization, we find that prior violations and founders on the board are positively and significantly associated with FFR. With regard to motive, we find that financial distress is positively and significantly associated with FFR while family ownership is negatively and significantly associated with FFR. Our opportunity for fraud proxies, multiple directorships, and audit quality are positively and significantly associated with FFR. Additionally, we find evidence of earnings management in the years leading up to FFR.
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subjectCorporate governance ; Discriminant analysis ; Earnings management ; Financial reporting ; Securities fraud ; Studies
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abstractABSTRACT This study examines ten factors associated with fraudulent financial reporting (FFR) in Malaysian publicly listed companies. We hypothesize that three factors proxy for management rationalization, four factors proxy for management motives, and three factors proxy for the opportunity to commit fraud. Our sample consists of 53 fraud firms convicted of securities fraud and 53 no-fraud firms, all of which were listed on the Bursa Malaysia and have a complete set of data from 1996–2007. With regard to rationalization, we find that prior violations and founders on the board are positively and significantly associated with FFR. With regard to motive, we find that financial distress is positively and significantly associated with FFR while family ownership is negatively and significantly associated with FFR. Our opportunity for fraud proxies, multiple directorships, and audit quality are positively and significantly associated with FFR. Additionally, we find evidence of earnings management in the years leading up to FFR.
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doi10.2308/jiar-50353