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

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

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...

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Main Authors: Tan, Hui Ying., Chan, Rouh Ting., Woo, Pui Yu.
Other Authors: Choi, Nan Hee
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Accounting::Banks and banking
Online Access:http://hdl.handle.net/10356/8662
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Institution: Nanyang Technological University
id sg-ntu-dr.10356-8662
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spelling sg-ntu-dr.10356-86622023-05-19T06:16:16Z Accounting for loan loss provisions by Singapore banks : opportunistic behavior or conservative accounting policy. Tan, Hui Ying. Chan, Rouh Ting. Woo, Pui Yu. Choi, Nan Hee Nanyang Business School DRNTU::Business::Accounting::Banks and banking 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 conservative accounting policy rather than engaging in the opportunistic behavior of managing earnings. 2008-09-24T07:23:40Z 2008-09-24T07:23:40Z 2002 2002 Final Year Project (FYP) http://hdl.handle.net/10356/8662 Nanyang Technological University application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
topic DRNTU::Business::Accounting::Banks and banking
spellingShingle DRNTU::Business::Accounting::Banks and banking
Tan, Hui Ying.
Chan, Rouh Ting.
Woo, Pui Yu.
Accounting for loan loss provisions by Singapore banks : opportunistic behavior or conservative accounting policy.
description 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 conservative accounting policy rather than engaging in the opportunistic behavior of managing earnings.
author2 Choi, Nan Hee
author_facet Choi, Nan Hee
Tan, Hui Ying.
Chan, Rouh Ting.
Woo, Pui Yu.
format Final Year Project
author Tan, Hui Ying.
Chan, Rouh Ting.
Woo, Pui Yu.
author_sort Tan, Hui Ying.
title Accounting for loan loss provisions by Singapore banks : opportunistic behavior or conservative accounting policy.
title_short Accounting for loan loss provisions by Singapore banks : opportunistic behavior or conservative accounting policy.
title_full Accounting for loan loss provisions by Singapore banks : opportunistic behavior or conservative accounting policy.
title_fullStr Accounting for loan loss provisions by Singapore banks : opportunistic behavior or conservative accounting policy.
title_full_unstemmed Accounting for loan loss provisions by Singapore banks : opportunistic behavior or conservative accounting policy.
title_sort accounting for loan loss provisions by singapore banks : opportunistic behavior or conservative accounting policy.
publishDate 2008
url http://hdl.handle.net/10356/8662
_version_ 1770563743557615616

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