Determinants of earnings management for healthy firms.
Tan, Kee Yeen.
Ho, Kelvin Wai Loon.
Wong, Siew Leng.
Date of Issue2004
College of Business (Nanyang Business School)
This report examines the scope and extent of earnings management for 192 financially healthy firms listed on the SGX through the analysis of four incentives for earnings manipulation, namely, closeness to violation of debt covenants, changes of top management, provision of non-audit services and managerial ownership.
Final Year Project (FYP)
Nanyang Technological University