Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS.

Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS.

This study determines whether U.S. GAAP or IAS/IFRS is more susceptible to earnings management. U.S. GAAP firms are less inclined to smooth income via R&D expenditure, not more inclined to smooth income via discretionary accruals and not less inclined to smooth income via deferred tax expenses v...

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Main Authors: Ong, Lay Hoo., Xie, Meixian., Yap, Shin Tze.
Other Authors: Yao, Lee Jian
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Management
Online Access:http://hdl.handle.net/10356/9192
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Institution: Nanyang Technological University
id sg-ntu-dr.10356-9192
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spelling sg-ntu-dr.10356-91922023-05-19T03:30:08Z Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS. Ong, Lay Hoo. Xie, Meixian. Yap, Shin Tze. Yao, Lee Jian Nanyang Business School DRNTU::Business::Management This study determines whether U.S. GAAP or IAS/IFRS is more susceptible to earnings management. U.S. GAAP firms are less inclined to smooth income via R&D expenditure, not more inclined to smooth income via discretionary accruals and not less inclined to smooth income via deferred tax expenses vis-?-vis IFRS firms. 2008-09-24T07:29:34Z 2008-09-24T07:29:34Z 2004 2004 Final Year Project (FYP) http://hdl.handle.net/10356/9192 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
Ong, Lay Hoo.
Xie, Meixian.
Yap, Shin Tze.
Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS.
description This study determines whether U.S. GAAP or IAS/IFRS is more susceptible to earnings management. U.S. GAAP firms are less inclined to smooth income via R&D expenditure, not more inclined to smooth income via discretionary accruals and not less inclined to smooth income via deferred tax expenses vis-?-vis IFRS firms.
author2 Yao, Lee Jian
author_facet Yao, Lee Jian
Ong, Lay Hoo.
Xie, Meixian.
Yap, Shin Tze.
format Final Year Project
author Ong, Lay Hoo.
Xie, Meixian.
Yap, Shin Tze.
author_sort Ong, Lay Hoo.
title Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS.
title_short Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS.
title_full Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS.
title_fullStr Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS.
title_full_unstemmed Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS.
title_sort analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between u.s. gaap & ias/ifrs.
publishDate 2008
url http://hdl.handle.net/10356/9192
_version_ 1770564892149940224

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