Earnings management for Internet-stock related companies

• 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
• Institution: Nanyang Technological University

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...