THE INFLUENCE OF FRAUD TRIANGLE FACTORS ON REAL EARNINGS MANAGEMENT

This study aims to examine the relationship between factors of pressure, opportunity, and rationalization, and the occurrence of real earnings management among Malaysian public listed companies. The study used a sample of 557 Malaysian public listed companies between 2017 and 2019, comprising a tota...

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Bibliographic Details
Published in:Journal of Governance and Regulation
Main Author: Hasnan S.; Othman N.; Hussain A.R.M.; Ali M.M.
Format: Article
Language:English
Published: Virtus Interpress 2022
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129651992&doi=10.22495%2fjgrv11i2art8&partnerID=40&md5=61fa29aba2fe2da43ede8b6b32c974c4