Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore.

• Main Authors: Lee, Hsueh Ting., Tan, Geok Hong., Toh, Bee Yen.
• Other Authors: Ng, Eng Juan
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/11181
• Institution: Nanyang Technological University

This is an empirical study of the size, incidence and nature of Extraordinary Items (EIs)in Singapore. It also investigates whether EIs are commonly used to effect income smoothing and big bath accounting. The results of our study indicate that the big bath phenomenon was indeed prevalent during th...