Post Fraud: An Empirical Study of Firms In Malaysia

The paper specifically examines the post fraud firms’ characteristics for over 3 years after fraud had 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...

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Main Author: Puat Nelson, Sherliza
Format: Article
Language:English
Published: International Scholar Journals 2012
Subjects:
Online Access:http://irep.iium.edu.my/29984/
http://irep.iium.edu.my/29984/1/nelson_2012.pdf
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author Puat Nelson, Sherliza
author_facet Puat Nelson, Sherliza
author_sort Puat Nelson, Sherliza
building IIUM Repository
collection Online Access
description The paper specifically examines the post fraud firms’ characteristics for over 3 years after fraud had 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 256 firms’ observations were made. Findings revealed declining sales as well as increased in debts during the three years after the fraud for fraud firms. However, roles of block holders and board’s size may lessen the impact of fraud.
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institution International Islamic University Malaysia
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publishDate 2012
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spelling iium-299842016-12-23T04:31:12Z http://irep.iium.edu.my/29984/ Post Fraud: An Empirical Study of Firms In Malaysia Puat Nelson, Sherliza H Social Sciences (General) The paper specifically examines the post fraud firms’ characteristics for over 3 years after fraud had 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 256 firms’ observations were made. Findings revealed declining sales as well as increased in debts during the three years after the fraud for fraud firms. However, roles of block holders and board’s size may lessen the impact of fraud. International Scholar Journals 2012 Article PeerReviewed application/pdf en http://irep.iium.edu.my/29984/1/nelson_2012.pdf Puat Nelson, Sherliza (2012) Post Fraud: An Empirical Study of Firms In Malaysia. International Journal of Management and Business Studies, 2 (3). 059-065. ISSN 2167-0439 http://internationalscholarsjournals.org/journal/ijmbs
spellingShingle H Social Sciences (General)
Puat Nelson, Sherliza
Post Fraud: An Empirical Study of Firms In Malaysia
title Post Fraud: An Empirical Study of Firms In Malaysia
title_full Post Fraud: An Empirical Study of Firms In Malaysia
title_fullStr Post Fraud: An Empirical Study of Firms In Malaysia
title_full_unstemmed Post Fraud: An Empirical Study of Firms In Malaysia
title_short Post Fraud: An Empirical Study of Firms In Malaysia
title_sort post fraud: an empirical study of firms in malaysia
topic H Social Sciences (General)
url http://irep.iium.edu.my/29984/
http://irep.iium.edu.my/29984/
http://irep.iium.edu.my/29984/1/nelson_2012.pdf