Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore.
This is an empirical study of the size, incidence and nature of Extraordinary Items (EIs)in Singapore. It also investigates whether EIs are commonly used to effect income smoothing and big bath accounting. The results of our study indicate that the big bath phenomenon was indeed prevalent during th...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/11181 |
| _version_ | 1826111434486972416 |
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| author | Lee, Hsueh Ting. Tan, Geok Hong. Toh, Bee Yen. |
| author2 | Ng, Eng Juan |
| author_facet | Ng, Eng Juan Lee, Hsueh Ting. Tan, Geok Hong. Toh, Bee Yen. |
| author_sort | Lee, Hsueh Ting. |
| collection | NTU |
| description | This is an empirical study of the size, incidence and nature of Extraordinary Items (EIs)in Singapore. It also investigates whether EIs are commonly used to effect income smoothing and big bath accounting. The results of our study indicate that the big bath phenomenon was indeed prevalent during the 1997-1998 crisis. |
| first_indexed | 2024-10-01T02:50:39Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/11181 |
| institution | Nanyang Technological University |
| last_indexed | 2024-10-01T02:50:39Z |
| publishDate | 2008 |
| record_format | dspace |
| spelling | ntu-10356/111812023-05-19T05:45:00Z Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore. Lee, Hsueh Ting. Tan, Geok Hong. Toh, Bee Yen. Ng, Eng Juan Nanyang Business School DRNTU::Business::Accounting This is an empirical study of the size, incidence and nature of Extraordinary Items (EIs)in Singapore. It also investigates whether EIs are commonly used to effect income smoothing and big bath accounting. The results of our study indicate that the big bath phenomenon was indeed prevalent during the 1997-1998 crisis. 2008-09-24T07:52:07Z 2008-09-24T07:52:07Z 2000 2000 Final Year Project (FYP) http://hdl.handle.net/10356/11181 Nanyang Technological University application/pdf |
| spellingShingle | DRNTU::Business::Accounting Lee, Hsueh Ting. Tan, Geok Hong. Toh, Bee Yen. Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore. |
| title | Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore. |
| title_full | Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore. |
| title_fullStr | Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore. |
| title_full_unstemmed | Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore. |
| title_short | Extraordinary items as a vehicle for earnings management : an exploratory study in Singapore. |
| title_sort | extraordinary items as a vehicle for earnings management an exploratory study in singapore |
| topic | DRNTU::Business::Accounting |
| url | http://hdl.handle.net/10356/11181 |
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