Accounting for loan loss provisions by Singapore banks : opportunistic behavior or conservative accounting policy.

• المؤلفون الرئيسيون: Tan, Hui Ying., Chan, Rouh Ting., Woo, Pui Yu.
• مؤلفون آخرون: Choi, Nan Hee
• التنسيق: Final Year Project
• منشور في: 2008
• الموضوعات: DRNTU::Business::Accounting::Banks and banking
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/8662
• المؤسسة: Nanyang Technological University

This study investigates if banks engage in earnings management during this recessionary period, namely 1997-2001. The banking sector in Singapore is analyzed to detect if accruals, namely loan loss provisions are used to manage earnings.Our findings indicate that banks are purely adopting conservati...