Disclosure practices and accounting policy choices of listed companies in Singapore.
Chung, Yin Yue.
Lio, Hui Yi.
Ng, Bee Ling.
Date of Issue2002
College of Business (Nanyang Business School)
This paper examines the disclosure practices required by the first ten relevant SAS in companies’ financial statements as at December 31, 2000. It further explores the relationship between firm size, industry-type, auditor-type and corporate disclosure level, and the impact of leverage, firm size and profitability on choice of accounting methods.
Final Year Project (FYP)
Nanyang Technological University