Earnings management for Internet-stock related companies
In this paper, we empirically investigate, using the modified Jones (1991) model, whether Internet firms have a higher tendency to engage in earnings management than the brick-and-mortar firms, with discretionary current accruals as the proxy for earnings management. Our results reveal that Internet...
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Main Authors: | , , |
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Format: | Final Year Project |
Published: |
2008
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Subjects: | |
Online Access: | http://hdl.handle.net/10356/9096 |
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Institution: | Nanyang Technological University |