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. |
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Other Authors: | Yao, Lee Jian |
Format: | Final Year Project |
Published: |
2008
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Subjects: | |
Online Access: | http://hdl.handle.net/10356/9192 |
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Institution: | Nanyang Technological University |
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