A study of income smoothing behaviour of companies listed on the Singapore Stock Exchange

Income smoothing is a deliberate, voluntary act by the management of companies to 'manipulate' income numbers so as to impart to the resulting profit figures a 'desirable' and 'smooth' trend.

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Bibliographic Details
Main Authors: Nasuhiyah Ashari, Tan, Soh Leng, Wong, Wei Har
Other Authors: Koh, Hian Chye
Format: Theses and Dissertations
Language:English
Published: 2009
Subjects:
Online Access:http://hdl.handle.net/10356/20181
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Institution: Nanyang Technological University
Language: English