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

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

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...

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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
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Institution: Nanyang Technological University
id sg-ntu-dr.10356-11181
record_format dspace
spelling sg-ntu-dr.10356-111812023-05-19T05:45:00Z Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore. Lee, Hsueh Ting. Tan, Geok Hong. Toh, Bee Yen. Ng, Eng Juan Nanyang Business School DRNTU::Business::Accounting 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 the 1997-1998 crisis. 2008-09-24T07:52:07Z 2008-09-24T07:52:07Z 2000 2000 Final Year Project (FYP) http://hdl.handle.net/10356/11181 Nanyang Technological University application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
topic DRNTU::Business::Accounting
spellingShingle DRNTU::Business::Accounting
Lee, Hsueh Ting.
Tan, Geok Hong.
Toh, Bee Yen.
Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore.
description 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 the 1997-1998 crisis.
author2 Ng, Eng Juan
author_facet Ng, Eng Juan
Lee, Hsueh Ting.
Tan, Geok Hong.
Toh, Bee Yen.
format Final Year Project
author Lee, Hsueh Ting.
Tan, Geok Hong.
Toh, Bee Yen.
author_sort Lee, Hsueh Ting.
title Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore.
title_short Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore.
title_full Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore.
title_fullStr Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore.
title_full_unstemmed Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore.
title_sort extraordinary items as a vehicle for earnings management : an exploratory study in singapore.
publishDate 2008
url http://hdl.handle.net/10356/11181
_version_ 1770563789622607872

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