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01142nam a2200133Ia 4500 |
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10.1016-j.sbspro.2014.06.008 |
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220127s2014 CNT 000 0 und d |
| 020 |
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|a 1877-0428
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| 245 |
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|a Figure massaging practices in Malaysian firms: are they fraudulent?
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| 856 |
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|z View Fulltext in Publisher
|u https://doi.org/10.1016/j.sbspro.2014.06.008
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|a This empirical paper was aimed at exploring and analyzing the earnings management practices which is often refers to as "Figure Massaging". The aim of this study is to gather further evidences as to whether these practices constituted an act of misconduct or fraud while taking into consideration the modern business environment's challenges. The analysis provided us with an appropriate evidence that on average, the listed alleged fraud firms in Malaysia had aggressively managed their reported earnings prior to the alleged fraud year and continue to smoothen their earnings subsequent to alleged fraud year through both accruals and real earnings management. (C) 2014 Published by Elsevier Ltd.
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|a Danbatta, BL
|e author
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1 |
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|a Rahman, RA
|e author
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1 |
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|a Sulaiman, S
|e author
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