MEASURING THE IMPACT ON MONEY EARNING MANIPULATION IN MALAYSIAN LISTED COMPANIES: AN EMPIRICAL RESEARCH ON MANUFACTURING SECTOR

Abstract

Several money manipulation cases were reported among the Malaysian listed companies over the last decade, particularly in Manufacturing sector. These cases affected the business environment and the country economy as well. This study aims to investigate the impact of three dimensions of effective financial management on the money earning manipulation in selected Malaysian companies from the security market. The sample of this study consists of 248 employees from the financial departments. The finding of this study found a negative association between these three dimensions that effectiveness sales growth management, effectiveness depreciation management, effective administrative expenses, and the money earning manipulation.