Can financial reporting standards (FRSs) be ameliorated to minimise indiscriminate use of creative accounting?
Ng, Ivy Hui Chen.
Koh, Kah Li.
Date of Issue2003
College of Business (Nanyang Business School)
This paper seeks to investigate the feasibility of ameliorating FRSs to minimise indiscriminate use of creative accounting(CA). In the first part of the paper, 20 top ses listed companies are analysed to detect traces of CA. In the second part, proposed changes to FRSs are made.
DRNTU::Business::General::Economic and business aspects
Final Year Project (FYP)
Nanyang Technological University