Management predisposition, motives, opportunity and earnings management for fraudulent financial reporting / Suhaily Hasnan

• Main Author: Hasnan, Suhaily
• Format: Thesis
• Language: English
• Published: 2010
• Subjects: Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: https://ir.uitm.edu.my/id/eprint/40584/1/40584.pdf; https://ir.uitm.edu.my/id/eprint/40584/
• Institution: Universiti Teknologi Mara

This study investigates the factors that lead to the occurrences of fraudulent financial reporting. Specifically, this study examines the effect of predisposition (i.e. history of prior violations, related party transactions, and founders on the Board), motives (i.e. economic factor, ownership facto...