Determinants of earnings management for healthy firms.

• Main Authors: Tan, Kee Yeen., Ho, Kelvin Wai Loon., Wong, Siew Leng.
• Other Authors: Ng, Terence Bu Peow
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Finance::Corporate finance
• Online Access: http://hdl.handle.net/10356/9331
• Institution: Nanyang Technological University

This report examines the scope and extent of earnings management for 192 financially healthy firms listed on the SGX through the analysis of four incentives for earnings manipulation, namely, closeness to violation of debt covenants, changes of top management, provision of non-audit services and man...