Why Companies Fail? An Analysis of Corporate Failures

Akauntan Nasional: Journal of the Malaysian Institute of Accountants, Vol. 14, No. 8, pp. 5-8, 2001

13 Pages Posted: 2 Nov 2004

See all articles by Zulkarnain Muhamad Sori

Zulkarnain Muhamad Sori

INCEIF, The Global University of Islamic Finance

Shamsher Mohamad

University Putra Malaysia - Graduate School of Management

Mohamad Ali Abdul Hamid

Universiti Putra Malaysia

Abstract

This study investigates the characteristics of the Malaysian failed firms, where some important attributes such as the age of the firm, the auditors' reports, the director's reports and selected financial ratios were analysed. The findings suggest no clear patterns for identification of failures, except for the trends in the financial ratios.

Keywords: corporate failure, age of failed firms, auditor report, director report and financial ratios

JEL Classification: M41

Suggested Citation

Muhamad Sori, Zulkarnain and Mohamad, Shamsher and Abdul Hamid, Mohamad Ali, Why Companies Fail? An Analysis of Corporate Failures. Akauntan Nasional: Journal of the Malaysian Institute of Accountants, Vol. 14, No. 8, pp. 5-8, 2001. Available at SSRN: https://ssrn.com/abstract=612235

Zulkarnain Muhamad Sori (Contact Author)

INCEIF, The Global University of Islamic Finance ( email )

Lorong Universiti A
Kuala Lumpur, Kuala Lumpur 59100
Malaysia
+60376514173 (Phone)
8 (Fax)

HOME PAGE: http://www.inceif.org/

Shamsher Mohamad

University Putra Malaysia - Graduate School of Management ( email )

Selangor Darul Ehsan
Serdang, Selangor 43400
Malaysia

Mohamad Ali Abdul Hamid

Universiti Putra Malaysia ( email )

Selangor Darul Ehsan
Serdang, Selangor 43400
Malaysia

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