Earnings management to exceed thresholds : a Singapore and Thailand perspective.
This paper investigates the existence of earnings management behavior among exchange-listed financial institutions and non-financial companies in Singapore and Thailand. Accordingly, we examine the existence of earnings management behavior to meet to meet two thresholds, namely “to report zero or po...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/9272 |
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| Institution: | Nanyang Technological University |
| Summary: | This paper investigates the existence of earnings management behavior among exchange-listed financial institutions and non-financial companies in Singapore and Thailand. Accordingly, we examine the existence of earnings management behavior to meet to meet two thresholds, namely “to report zero or positive profits” and “to sustain recent performance”. |
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