Industry-level comparison of earnings management on Philippine IPO firms (1998-2007)

• Main Authors: Dayrit, Amyleen Joy E., Dulay, Poulla Monica R., Lee, Franz Aedelynne A., Silva, Katrina B.
• Format: text
• Language: English
• Published: Animo Repository 2008
• Subjects: Going public (Securities) > Philippines; Corporations > Philippines > Finance; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14001
• Institution: De La Salle University

In order to conribute to the existing literature on earnings management, the researchers investigate the extent of earnings management employed on 9 Philippine firms that have undergone initial public offering from 1998-2007. The researchers used the cross-sectional modified Jones (1999) model to me...