Predicting Misleading Financial Statement in Malaysia

This study aims to examine the ability of financial ratios in predicting misleading financial statements, specifically in Malaysian environment. This study uses nine financial ratios; seven which are commonly used in previous studies (TLTA, NITA, NIS, CATA, RTA, WCTA & STA) and two additional ra...

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Bibliographic Details
Main Author:	Nor Afifah, Shabani
Format:	Thesis
Language:	eng eng
Published:	2011
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/2719/1/Nor_Afifah_Shabani.pdf https://etd.uum.edu.my/2719/2/1.Nor_Afifah_Shabani.pdf
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id	my-uum-etd.2719
record_format	uketd_dc
spelling	my-uum-etd.27192016-04-19T04:00:31Z Predicting Misleading Financial Statement in Malaysia 2011-02 Nor Afifah, Shabani Md Yusof, Mohd 'Atef College of Business (COB) College of Business HF5601-5689 Accounting This study aims to examine the ability of financial ratios in predicting misleading financial statements, specifically in Malaysian environment. This study uses nine financial ratios; seven which are commonly used in previous studies (TLTA, NITA, NIS, CATA, RTA, WCTA & STA) and two additional ratios which have never been tested in previous studies (CFOTA & CFOS). Two time periods were studied to compare the usefulness of financial ratios in predicting misleading financial statements for the first year fraud deem to exist and a year prior it comes out clear. Univariate and multivariate such as independent sample test and logistic regression technique were used to analyze the data. Results from univariate test show six financial ratios are significant while results from logistic regression analysis show that three ratios are significant for the misleading year and two ratios for preceding year. NITA is the only ratio that is significant for all three tests conducted. Thus, it is concluded that financial ratios are able to predict misleading financial statements. 2011-02 Thesis https://etd.uum.edu.my/2719/ https://etd.uum.edu.my/2719/1/Nor_Afifah_Shabani.pdf application/pdf eng validuser https://etd.uum.edu.my/2719/2/1.Nor_Afifah_Shabani.pdf application/pdf eng public masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md Yusof, Mohd 'Atef
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Nor Afifah, Shabani Predicting Misleading Financial Statement in Malaysia
description	This study aims to examine the ability of financial ratios in predicting misleading financial statements, specifically in Malaysian environment. This study uses nine financial ratios; seven which are commonly used in previous studies (TLTA, NITA, NIS, CATA, RTA, WCTA & STA) and two additional ratios which have never been tested in previous studies (CFOTA & CFOS). Two time periods were studied to compare the usefulness of financial ratios in predicting misleading financial statements for the first year fraud deem to exist and a year prior it comes out clear. Univariate and multivariate such as independent sample test and logistic regression technique were used to analyze the data. Results from univariate test show six financial ratios are significant while results from logistic regression analysis show that three ratios are significant for the misleading year and two ratios for preceding year. NITA is the only ratio that is significant for all three tests conducted. Thus, it is concluded that financial ratios are able to predict misleading financial statements.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Nor Afifah, Shabani
author_facet	Nor Afifah, Shabani
author_sort	Nor Afifah, Shabani
title	Predicting Misleading Financial Statement in Malaysia
title_short	Predicting Misleading Financial Statement in Malaysia
title_full	Predicting Misleading Financial Statement in Malaysia
title_fullStr	Predicting Misleading Financial Statement in Malaysia
title_full_unstemmed	Predicting Misleading Financial Statement in Malaysia
title_sort	predicting misleading financial statement in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2011
url	https://etd.uum.edu.my/2719/1/Nor_Afifah_Shabani.pdf https://etd.uum.edu.my/2719/2/1.Nor_Afifah_Shabani.pdf
_version_	1747827412639416320

Predicting Misleading Financial Statement in Malaysia

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