Fraud Motives and Opportunities Factors on Earnings Manipulations
This study examines the relationship between fraud motives (leverage and dividend), opportunities (audit quality and free cash flow) and earnings management. A sample of 230 firm years from six industrial sectors listed on the main board of Bursa Malaysia for the years 2009 and 2010. The study finds...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |