Detecting financial statement fraud by Malaysian public listed companies:
the reliability of the Beneish M-Score Model

QR Code

Detecting financial statement fraud by Malaysian public listed companies: the reliability of the Beneish M-Score Model

Various fraud prediction tools have been developed to detect financial statement fraud triggered by earnings manipulation. Among them is the Beneish M-Score model as a financial forensic tool to gauge potential earnings manipulation in firms’ financial statements. The model was found to be effecti...

Full description

Bibliographic Details
Main Authors:	Mohamad Ezrien Mohamad Kamal, Mohd Fairuz Md Salleh, Azlina Ahmad
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2016
Online Access:	http://journalarticle.ukm.my/10793/ http://journalarticle.ukm.my/10793/1/8601-43000-1-PB.pdf

Similar Items

Detecting financial statement frauds in Malaysia: comparing the abilities of Beneish and Dechow models
by: Shabnam Fazli Aghghaleh,, et al.
Published: (2016)

Beneish model, corporate governance and financial statements manipulation
by: Ibadin, Peter Okoeguale, et al.
Published: (2019)

Financial statement fraud: Detecting financial statement manipulation in Malaysian public listed companies using Beneish M-Score Model
by: Mohd Rusydi Izzat, Abdul Rashid
Published: (2017)

DIRECTORS’ COMPENSATION & FINANCIAL STATEMENT FRAUD: A COMPARATIVE STUDY OF CHINA AND THE US
by: Jain, Juhee
Published: (2022)

A framework for detecting financial statement fraud through multiple data sources
by: Dillon, Darshan, et al.
Published: (2009)

Financial ratios and fraudulent financial statements: evidence from Malaysian fraud cases / Radziah Mohd Dani
by: Mohd Dani, Radziah
Published: (2013)

Selection and reliability of financial ratios in an attempt to analyse financial statements. An empirical research of the listed companies at Greek stock exchange in Construction Sector. Dimitrios Tsiolis MA Finance
by: Tsiolis, Dimitrios
Published: (2008)

The Likelihood Of Fraudulent Financial Reporting Among Listed Companies In Nigeria: Application Of The Fraud Triangle Theory
by: Murumba, Inekwe
Published: (2021)

Directors' compensation, corporate governance and financial statement fraud: a comparative study of China and the US
by: Jain, Juhee
Published: (2022)

Essays on corporate fraud in Malaysian listed companies / Abdul Ghafoor
by: Abdul , Ghafoor
Published: (2018)

Income statements transparency and firms' characteristics of companies listed on the Bursa Malaysia
by: Mohd Saad, Sazilah, et al.
Published: (2009)

Whistleblowing disclosure policy and cost of equity in ASEAN 5 publicly listed companies: a new establishment of regional whistleblowing disclosure scoring index
by: Mohd Fairuz Md. Salleh,, et al.
Published: (2019)

E-reporting of financial information among Malaysian public-listed companies.
by: Salleh, Arfah, et al.
Published: (2001)

Predicting Financial Distress Amongst Public Listed Companies in Malaysia using Altman’s Z-Score Model and Auditors’ Opinion on Going Concern
by: Yee, Hun Leek
Published: (2018)

Financial misreporting and securities fraud — public and private enforcement
by: Mohd. Sulaiman, Aiman @ Nariman
Published: (2008)

Financial restatements and corporate governance among Malaysian listed companies
by: Abdullah, Shamsul Nahar, et al.
Published: (2010)

Perception of Top Executives Towards the Relationship between Mission Statement Communication Variables and Firm Performance in Selected Public Listed Companies
by: Chook, Ka Joo
Published: (2005)

Identifying the determinants of financial distress for public listed companies in Malaysia
by: Ahmad Monir Abdullah,
Published: (2020)

Sustainability reporting and financial performance of Malaysian Public Listed Companies
by: Kasbun, Nur Fatin, et al.
Published: (2016)

Financial fraud risks and internal control system of Malaysian companies : extending the fraud triangle theory to fraud diamond theory / Prof Dr Normah Hj Omar, Dr Intan Salwani Mohamad and Hesri Faizal Mohamed Din
by: Omar, Normah, et al.
Published: (2013)

Youth awareness on financial fraud in Malaysia.
by: Yong, Edmund Jung Lin
Published: (2023)

The Influences of Female Directors on Financial and Non-Financial Performance of Chinese Publicly Listed Companies
by: SONG, MING
Published: (2019)

The Influences of Female Directors on Financial and Non-Financial Performance of Chinese Publicly Listed Companies
by: SONG, MING
Published: (2019)

The usefulness of financial statement reporting by charitable companies limited by guarantee in Malaysia / Muhammad Faiz Tumiran
by: Tumiran, Muhammad Faiz
Published: (2013)

The Impact of Boardroom Tussles on Financial Performance of Malaysian Public Listed Companies
by: Vimalraj, Shanmugam
Published: (2017)

The effect of esg on financial performance among Malaysian public listed companies
by: Wong, Xen Yang
Published: (2023)

Issues in reporting of Ijarah financing in financial statements
by: Ahmed, Mezbah Uddin, et al.
Published: (2019)

FINANCIAL STATEMENTS ANALYSIS AND FIRMS’ VALUATION IN VIETNAM
by: Kim, Trang Thu
Published: (2009)

Financial Statement Comparability and Idiosyncratic Return Volatility
by: Habib, A., et al.
Published: (2018)

Financial statement comparability and corporate cash holdings
by: Habib, A., et al.
Published: (2017)

Financial impacts of business sustainability development on Malaysia’s public listed companies during financial crisis
by: Chang, Chiew Weng
Published: (2023)

Comparability of Company Accounts Using IFRS and US GAAP: Empirical Evidence of European and US Financial Statements
by: Doni, F., et al.
Published: (2016)

Influence of Environmental Disclosures on the Financial Performance of Public Listed Malaysian Manufacturing Companies
by: Ong, Tze San, et al.
Published: (2015)

The relationship between environmental disclosures and financial performance of public listed companies in Malaysia
by: Ong, Tze San, et al.
Published: (2016)

The Impact of Board Gender Diversity on Financial Performance of Malaysian Public Listed Companies
by: Lim, Yen Teng
Published: (2017)

The empirical study of sustainability reporting and financial performance of Malaysian public listed companies
by: Kasbun, Nur Fatin
Published: (2015)

Financial reporting of goodwill impairment of Malaysian listed companies
by: Ahmad, Maizatul Akhmam
Published: (2011)

Financial Statement Comparability and Takeover Efficiency: A Pitch
by: Duong, Lien, et al.
Published: (2020)

Fraud risk assessment and detection of Fraud: The moderating effect of personality.
by: Jaffar, Nahariah, et al.
Published: (2011)

Board of directors’ attributes and occurrence of corporate fraud among Malaysian listed corporations
by: Mohd Nasir, Ahsani
Published: (2021)

Cannot write session to /tmp/vufind_sessions/sess_govsbf2puqaph4kb5ucqlrctgh