A study on earnings management in Singapore.
Liew, Yah Ling.
Ng, Zhen We.
Yap, Mei Leng.
Date of Issue2002
College of Business (Nanyang Business School)
The research objective is to investigate the factors that are related to the extent ofearnings management.Modified Jone’s model is applied in this study to obtain discretionary accruals, a measurement for the degree ofearnings management. Three hypotheses are tested, relating the extent of earnings management to firm size, investment opportunities and industry risk respectively.
Final Year Project (FYP)
Nanyang Technological University