2024_Determinants of Financial Manipulation Among Public Listed Companies in Malaysia
| Format: | General Document |
|---|
| _version_ | 1860798158482702336 |
|---|---|
| building | INTELEK Repository |
| collection | Online Access |
| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 |
| copyright | Copyright©PWB2025 |
| country | Malaysia |
| date | 2024-04-01 |
| format | General Document |
| id | 16222 |
| institution | UniSZA |
| originalfilename | DETERMINANTS OF FINANCIAL MANIPULATION AMONG PUBLIC LISTED COMPANIES IN MALAYSIA (MASTER_2024).pdf |
| person | Macaulay, Ndifreke Imo |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=16222 |
| sourcemedia | Server storage Scanned document |
| spelling | 16222 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=16222 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection3 General Document Malaysia Library Staff (Top Management) Library Staff (Management) Library Staff (Support) Terengganu Faculty of Business and Management English application/pdf 1.5 Malaysia Server storage Scanned document Universiti Sultan Zainal Abidin UniSZA Private Access Universiti Sultan Zainal Abidin SAMBox 3.0.10; modified using iTextSharp™ 5.5.10 ©2000-2016 iText Group NV (AGPL-version) 161 Copyright©PWB2025 fraud detection 2024-04-01 DETERMINANTS OF FINANCIAL MANIPULATION AMONG PUBLIC LISTED COMPANIES IN MALAYSIA (MASTER_2024).pdf Macaulay, Ndifreke Imo Financial Manipulation Public Listed Companies Financial statements—Malaysia—Evaluation Corporations—Malaysia—Accounting Accounting fraud Stock companies 2024_Determinants of Financial Manipulation Among Public Listed Companies in Malaysia This research investigates the determinants of financial manipulation among public listed companies in Malaysia. Malaysia is one of the developing economies countries in the world. Due to her economic growth, the Malaysian government has created awareness by appointing a few agencies to address quality financial reporting. These agencies are tasked with ensuring that financial reporting in Malaysian firms reflects the acceptable global best standards to attract and retain potential and existing investors. Despite the government and private companies’ efforts to eradicate financial manipulation, the rate of financial manipulation is on the rise, leading to the collapse of numerous firms in Malaysia. The specific research objectives of this study include examining the relationship between the financial structure ability, management performance ability, debt repaying ability, financial distress, and audit quality of a firm on the changes in the financial manipulation level in business organizations. The financial determinants of financial manipulation were utilized to form the predictor variables. These were obtained from the secondary data of 149 publicly listed companies in the trading and service industry of Bursa Malaysia from 2009 until 2018, retrieved from the Thompson One DataStream database. The findings provide empirical evidence of the influence of audit quality (AQ), financial distress (FD), financial structure ability (FSA), and management performance ability (MPA) on the financial manipulation level of firms listed in the trading and service industry of Bursa Malaysia. However, debt repaying ability (DRA) did not influence the financial manipulation level of a business organization. The findings revealed a significant relationship between the financial determinants of financial manipulation and financial manipulation level, suggesting that firms could utilize these financial determinants to restrict the financial manipulation level. The present research has identified that the implementation of financial manipulation financial determinants in determining the financial manipulation level in the business organization would usually improve the related financial information in the business transactions. Therefore, policymakers should have a clear accounting and reporting framework and establish elements of corporate governance behaviours in the agencies to control the determinants of financial manipulations in companies. Dissertations, Academic Thesis |
| spellingShingle | 2024_Determinants of Financial Manipulation Among Public Listed Companies in Malaysia |
| state | Terengganu |
| subject | fraud detection Financial statements—Malaysia—Evaluation Corporations—Malaysia—Accounting Accounting fraud Stock companies Dissertations, Academic |
| summary | This research investigates the determinants of financial manipulation among public listed companies in Malaysia. Malaysia is one of the developing economies countries in the world. Due to her economic growth, the Malaysian government has created awareness by appointing a few agencies to address quality financial reporting. These agencies are tasked with ensuring that financial reporting in Malaysian firms reflects the acceptable global best standards to attract and retain potential and existing investors. Despite the government and private companies’ efforts to eradicate financial manipulation, the rate of financial manipulation is on the rise, leading to the collapse of numerous firms in Malaysia. The specific research objectives of this study include examining the relationship between the financial structure ability, management performance ability, debt repaying ability, financial distress, and audit quality of a firm on the changes in the financial manipulation level in business organizations. The financial determinants of financial manipulation were utilized to form the predictor variables. These were obtained from the secondary data of 149 publicly listed companies in the trading and service industry of Bursa Malaysia from 2009 until 2018, retrieved from the Thompson One DataStream database. The findings provide empirical evidence of the influence of audit quality (AQ), financial distress (FD), financial structure ability (FSA), and management performance ability (MPA) on the financial manipulation level of firms listed in the trading and service industry of Bursa Malaysia. However, debt repaying ability (DRA) did not influence the financial manipulation level of a business organization. The findings revealed a significant relationship between the financial determinants of financial manipulation and financial manipulation level, suggesting that firms could utilize these financial determinants to restrict the financial manipulation level. The present research has identified that the implementation of financial manipulation financial determinants in determining the financial manipulation level in the business organization would usually improve the related financial information in the business transactions. Therefore, policymakers should have a clear accounting and reporting framework and establish elements of corporate governance behaviours in the agencies to control the determinants of financial manipulations in companies. |
| title | 2024_Determinants of Financial Manipulation Among Public Listed Companies in Malaysia |
| title_full | 2024_Determinants of Financial Manipulation Among Public Listed Companies in Malaysia |
| title_fullStr | 2024_Determinants of Financial Manipulation Among Public Listed Companies in Malaysia |
| title_full_unstemmed | 2024_Determinants of Financial Manipulation Among Public Listed Companies in Malaysia |
| title_short | 2024_Determinants of Financial Manipulation Among Public Listed Companies in Malaysia |
| title_sort | 2024_determinants of financial manipulation among public listed companies in malaysia |