Please use this identifier to cite or link to this item:
Title: Impact of different accounting treatments on the performances of three companies in Singapore, United states and Japan.
Authors: Chew, Suan Lui
Keywords: DRNTU::Business
Issue Date: 1993
Abstract: Annual reports are an important source of information to investors in their decision-making. process. These reports are prepared in accordance with their respective countries' accounting standards. However, different countries adopt different accounting standards. This has significant implications. This report aims to identify the possible implications. The report looks into the differences of accounting standards of Singapore, USA and Japan, and its possible effects. A case study of three companies in the three countries has been done to illustrate the effects. The case study indicates that different accounting treatments affect the earnings reported and the computation of financial ratios. Generally, these are the basic elements investors relied upon in their decision to invest in a company. Thus, investors may be misled because higher reported earnings and favorable ratios of a company may not be entirely due to its superior operating results. They may be partially due to the favorable accounting standards of a company.
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 
  Restricted Access
Main report6.57 MBAdobe PDFView/Open

Page view(s)

checked on Sep 28, 2020


checked on Sep 28, 2020

Google ScholarTM


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