Disclosure practices and accounting policy choices of listed companies in Singapore.

• Main Authors: Chung, Yin Yue., Lio, Hui Yi., Ng, Bee Ling.
• Other Authors: Ng, Eng Juan
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/8440
• Institution: Nanyang Technological University

This paper examines the disclosure practices required by the first ten relevant SAS in companies’ financial statements as at December 31, 2000. It further explores the relationship between firm size, industry-type, auditor-type and corporate disclosure level, and the impact of leverage, firm size an...