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...
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/10356/9571 |