An empirical study on the effect of accounting changes
129 p.
| Main Author: | |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2014
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| Online Access: | http://hdl.handle.net/10356/57673 |
| _version_ | 1811679611092729856 |
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| author | Harjit Kaur D/O Tarloachan S., Ong Siok Keng, Tan Siow Cheng |
| author2 | Lee Lip Nyean |
| author_facet | Lee Lip Nyean Harjit Kaur D/O Tarloachan S., Ong Siok Keng, Tan Siow Cheng |
| author_sort | Harjit Kaur D/O Tarloachan S., Ong Siok Keng, Tan Siow Cheng |
| collection | NTU |
| description | 129 p. |
| first_indexed | 2024-10-01T03:11:54Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/57673 |
| institution | Nanyang Technological University |
| last_indexed | 2024-10-01T03:11:54Z |
| publishDate | 2014 |
| record_format | dspace |
| spelling | ntu-10356/576732023-05-19T06:24:03Z An empirical study on the effect of accounting changes Harjit Kaur D/O Tarloachan S., Ong Siok Keng, Tan Siow Cheng Lee Lip Nyean Nanyang Business School DRNTU::Business::Accounting 129 p. This project examines the relationship between the size, debt-equity ratio, capital intensity and ownership status of firms and the discretionary accounting changes they make. The arguments of Zmijewski and Hagerman's theory are integrated with those of Watts and Zimmerman's positive theory to generate the following predictions: • larger size firms will indulge in accounting changes • firms with a higher debt-equity ratio will tend to make accounting changes • firms with higher capital intensity will implement accounting changes • management-controlled firms are more likely than owner-controlled firms to adopt accounting changes ACCOUNTANCY 2014-04-07T10:54:17Z 2014-04-07T10:54:17Z 1997 1997 Final Year Project (FYP) http://hdl.handle.net/10356/57673 Nanyang Technological University application/pdf |
| spellingShingle | DRNTU::Business::Accounting Harjit Kaur D/O Tarloachan S., Ong Siok Keng, Tan Siow Cheng An empirical study on the effect of accounting changes |
| title | An empirical study on the effect of accounting changes |
| title_full | An empirical study on the effect of accounting changes |
| title_fullStr | An empirical study on the effect of accounting changes |
| title_full_unstemmed | An empirical study on the effect of accounting changes |
| title_short | An empirical study on the effect of accounting changes |
| title_sort | empirical study on the effect of accounting changes |
| topic | DRNTU::Business::Accounting |
| url | http://hdl.handle.net/10356/57673 |
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