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

• 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
• Institution: Nanyang Technological University

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...