Earnings management by firms preceding their promotion from SESDAQ to Mainboard.

Earnings management by firms preceding their promotion from SESDAQ to Mainboard.

Our study aims to find out whether Singapore firms listed on the SGX engage in earnings management preceding their promotion from SESDAQ to Mainboard. We find that promoted firms do manipulate their discretionary accruals in the three years prior to promotion and these same accruals decrease three y...

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Bibliographic Details
Main Authors: Huang, Marilyn Shixin., Mohd Zuhairi Abdol Rahman., Ng, Daniel Wei Wen.
Other Authors: Kwok, Branson Chi Hing
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Management
Online Access:http://hdl.handle.net/10356/9571
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Institution: Nanyang Technological University
Description
Summary:Our study aims to find out whether Singapore firms listed on the SGX engage in earnings management preceding their promotion from SESDAQ to Mainboard. We find that promoted firms do manipulate their discretionary accruals in the three years prior to promotion and these same accruals decrease three years after promotion.

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