Public image campaigns by oil companies : a test of the political cost hypothesis.

• Main Authors: Peh, Bee Hong., Seah, Sin Yuen.
• Other Authors: Courtenay, Stephen M.
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Public relations
• Online Access: http://hdl.handle.net/10356/8306
• Institution: Nanyang Technological University

Firm in the petroleum refining industry face considerable political scrutiny. This study examines whether such firms engage in earnings management by using discretionary accruals. It also explores whether they increase their level of disclosures through medium such as annual reports and press releas...