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

• 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
• Institution: Nanyang Technological University

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...