عنوان انگلیسی مقاله Detecting fraudulent financial reporting using financial ratio عنوان فارسی مقاله تشخیص تقلب در صورتهای مالی با استفاده از نسبتهای مالی چکیده مقاله ی انگلیسی AbstractPurpose – The main aim of this study is to analyse the financial ratio (i.e. financial leverage, profitability, asset composition, liquidity and capital turnover ratio) in detecting fraudulent financialreporting (FFR). Design/methodology/approach – The logit model was used to identify firms that are related to FFR. The sample firms that engage in fraudulent reporting were obtained from the media centre of Bursa Malaysia. The firms were selected based on their contravention of the Listing Requirements of Bursa Malaysia Securities Berhad. The data cover a period of seven years from 2007 to 2013. Findings – The results suggest that financial leverage, asset composition, profitability and capital turnover were significant predictors of FFR. Practical imp ...
