Md Nasir, Noorul Azwin binti; Ali, Muhammad Jahangir; … - In: International Journal of Accounting & Information Management 26 (2018) 4, pp. 508-526
Purpose: We examine whether the fraud firms are engaged in real earnings management and accrual earnings management prior to the fraud year in the Malaysian context. Design/methodology/approach: Our sample comprises of 65 financial statement fraud and 65 non-fraud firms over a period of eight...