Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore.
Lee, Hsueh Ting.
Tan, Geok Hong.
Toh, Bee Yen.
Date of Issue2000
College of Business (Nanyang Business School)
This is an empirical study of the size, incidence and nature of Extraordinary Items (EIs)in Singapore. It also investigates whether EIs are commonly used to effect income smoothing and big bath accounting. The results of our study indicate that the big bath phenomenon was indeed prevalent during the 1997-1998 crisis.
Final Year Project (FYP)
Nanyang Technological University