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

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

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.