Impact of economic recession on voluntary disclosure.
Cheng, Lay Boon.
Ng, Jaime Peng Eng.
Tan, Lay Peng.
Date of Issue2000
College of Business (Nanyang Business School)
Audited and unaudited financial statements have always been issued on the same annual report, making it difficult for users to ascertain the portion of information that has been certified by the auditors. This research aims to find out the extent of cosmetic changes made by companies in the unaudited portion during a bad economic year.
Final Year Project (FYP)
Nanyang Technological University