Earnings management by firms preceding their promotion from SESDAQ to Mainboard.
Huang, Marilyn Shixin.
Mohd Zuhairi Abdol Rahman.
Ng, Daniel Wei Wen.
Date of Issue2005
College of Business (Nanyang Business School)
Our study aims to find out whether Singapore firms listed on the SGX engage in earnings management preceding their promotion from SESDAQ to Mainboard. We find that promoted firms do manipulate their discretionary accruals in the three years prior to promotion and these same accruals decrease three years after promotion.
Final Year Project (FYP)
Nanyang Technological University