Please use this identifier to cite or link to this item:
Title: Value added statement - A perspective.
Authors: Cheah Pi Ki Christie, Ng Kwong Kai, Tan Hui Cheng Cynthia
Keywords: DRNTU::Business
Issue Date: 1997
Abstract: This study examines why a sample of Singaporean listed companies voluntarily report VASs in their annual reports. Given prior studies regarding the incidence of disclosure of VASs, this study seeks to follow up on them. Adopting the positive accounting theory which includes both agency costs and political cost perspective and signalling theory, hypotheses relating VAS disclosure to performance, investment, labour intensity, firm size, auditor's effect and whether or not the firm is an annual report winner, are developed.
Description: 76 p.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

Files in This Item:
File Description SizeFormat 
NBS FYP 1997_67.pdf
  Restricted Access
9.23 MBAdobe PDFView/Open

Page view(s)

Updated on Jul 30, 2021


Updated on Jul 30, 2021

Google ScholarTM


Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.