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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Bibliographic Details
Main Authors: Boon, Liyun, Chan, Liwen, Lee, Brenda Sook Ling
Other Authors: Lim, Chee Yeow
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9096
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Institution: Nanyang Technological University