Nafsiah Mohamed

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The main objective of this study is to analyze the financial performance of the Malaysian local authorities (LAs). The performance is measured in three different categories, fiscal-year balance, short-term liquidity, and long-run solvency. Further, this study attempts to examine whether there is any difference in the performance of each indicator used among(More)
Over the years, local authorities in Malaysia have been saddled with more responsibilities especially with the increasing number of fraud cases reported. While the discussion of fraud in local authorities usually focuses on corruption, this paper takes light on misappropriation of assets. The findings from a survey and an interview revealed that(More)
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