Impact of economic recession on voluntary disclosure.

• Main Authors: Cheng, Lay Boon., Ng, Jaime Peng Eng., Tan, Lay Peng.
• Other Authors: Stuart, Iris
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/11205
• Institution: Nanyang Technological University

Audited and unaudited financial statements have always been issued on the same annual report, making it difficult for users to ascertain the portion of information that has been certified by the auditors. This research aims to find out the extent of cosmetic changes made by companies in the unaudite...