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 |
| _version_ | 1811680148342177792 |
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| author | Huang, Marilyn Shixin. Mohd Zuhairi Abdol Rahman. Ng, Daniel Wei Wen. |
| author2 | Kwok, Branson Chi Hing |
| author_facet | Kwok, Branson Chi Hing Huang, Marilyn Shixin. Mohd Zuhairi Abdol Rahman. Ng, Daniel Wei Wen. |
| author_sort | Huang, Marilyn Shixin. |
| collection | NTU |
| description | 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. |
| first_indexed | 2024-10-01T03:20:26Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/9571 |
| institution | Nanyang Technological University |
| last_indexed | 2024-10-01T03:20:26Z |
| publishDate | 2008 |
| record_format | dspace |
| spelling | ntu-10356/95712023-05-19T07:23:08Z Earnings management by firms preceding their promotion from SESDAQ to Mainboard. Huang, Marilyn Shixin. Mohd Zuhairi Abdol Rahman. Ng, Daniel Wei Wen. Kwok, Branson Chi Hing Nanyang Business School DRNTU::Business::Management 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. 2008-09-24T07:33:48Z 2008-09-24T07:33:48Z 2005 2005 Final Year Project (FYP) http://hdl.handle.net/10356/9571 Nanyang Technological University application/pdf |
| spellingShingle | DRNTU::Business::Management Huang, Marilyn Shixin. Mohd Zuhairi Abdol Rahman. Ng, Daniel Wei Wen. Earnings management by firms preceding their promotion from SESDAQ to Mainboard. |
| title | Earnings management by firms preceding their promotion from SESDAQ to Mainboard. |
| title_full | Earnings management by firms preceding their promotion from SESDAQ to Mainboard. |
| title_fullStr | Earnings management by firms preceding their promotion from SESDAQ to Mainboard. |
| title_full_unstemmed | Earnings management by firms preceding their promotion from SESDAQ to Mainboard. |
| title_short | Earnings management by firms preceding their promotion from SESDAQ to Mainboard. |
| title_sort | earnings management by firms preceding their promotion from sesdaq to mainboard |
| topic | DRNTU::Business::Management |
| url | http://hdl.handle.net/10356/9571 |
| work_keys_str_mv | AT huangmarilynshixin earningsmanagementbyfirmsprecedingtheirpromotionfromsesdaqtomainboard AT mohdzuhairiabdolrahman earningsmanagementbyfirmsprecedingtheirpromotionfromsesdaqtomainboard AT ngdanielweiwen earningsmanagementbyfirmsprecedingtheirpromotionfromsesdaqtomainboard |