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

• 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
• Institution: 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...