Earnings management for Internet-stock related companies

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: Boon, Liyun, Chan, Liwen, Lee, Brenda Sook Ling
Other Authors: Lim, Chee Yeow
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Management
Online Access:http://hdl.handle.net/10356/9096
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Institution: Nanyang Technological University
id sg-ntu-dr.10356-9096
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spelling sg-ntu-dr.10356-90962023-05-19T05:41:39Z Earnings management for Internet-stock related companies Boon, Liyun Chan, Liwen Lee, Brenda Sook Ling Lim, Chee Yeow Nanyang Business School DRNTU::Business::Management 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 firms have a greater tendency to manage their earnings. We also find that market prices discretionary current accruals. 2008-09-24T07:28:33Z 2008-09-24T07:28:33Z 2003 2003 Final Year Project (FYP) http://hdl.handle.net/10356/9096 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::Management
spellingShingle DRNTU::Business::Management
Boon, Liyun
Chan, Liwen
Lee, Brenda Sook Ling
Earnings management for Internet-stock related companies
description 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 firms have a greater tendency to manage their earnings. We also find that market prices discretionary current accruals.
author2 Lim, Chee Yeow
author_facet Lim, Chee Yeow
Boon, Liyun
Chan, Liwen
Lee, Brenda Sook Ling
format Final Year Project
author Boon, Liyun
Chan, Liwen
Lee, Brenda Sook Ling
author_sort Boon, Liyun
title Earnings management for Internet-stock related companies
title_short Earnings management for Internet-stock related companies
title_full Earnings management for Internet-stock related companies
title_fullStr Earnings management for Internet-stock related companies
title_full_unstemmed Earnings management for Internet-stock related companies
title_sort earnings management for internet-stock related companies
publishDate 2008
url http://hdl.handle.net/10356/9096
_version_ 1770565566995628032

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