Can financial reporting standards (FRSs) be ameliorated to minimise indiscriminate use of creative accounting?

Can financial reporting standards (FRSs) be ameliorated to minimise indiscriminate use of creative accounting?

This paper seeks to investigate the feasibility of ameliorating FRSs to minimise indiscriminate use of creative accounting(CA). In the first part of the paper, 20 top ses listed companies are analysed to detect traces of CA. In the second part, proposed changes to FRSs are made.

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Bibliographic Details
Main Authors: Ng, Ivy Hui Chen., Cheong, Bizhen., Koh, Kah Li.
Other Authors: Ong-Sia, Poh Wah
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::General::Economic and business aspects
Online Access:http://hdl.handle.net/10356/8908
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Institution: Nanyang Technological University
Description
Summary:This paper seeks to investigate the feasibility of ameliorating FRSs to minimise indiscriminate use of creative accounting(CA). In the first part of the paper, 20 top ses listed companies are analysed to detect traces of CA. In the second part, proposed changes to FRSs are made.

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