Earnings management to exceed thresholds : a Singapore and Thailand perspective.
Goh, Wei Ni.
Tan, Han Seng.
Date of Issue2004
College of Business (Nanyang Business School)
This paper investigates the existence of earnings management behavior among exchange-listed financial institutions and non-financial companies in Singapore and Thailand. Accordingly, we examine the existence of earnings management behavior to meet to meet two thresholds, namely “to report zero or positive profits” and “to sustain recent performance”.
Final Year Project (FYP)
Nanyang Technological University