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dc.contributor.authorTan, Hui Ying.en_US
dc.contributor.authorChan, Rouh Ting.en_US
dc.contributor.authorWoo, Pui Yu.en_US
dc.description.abstractThis study investigates if banks engage in earnings management during this recessionary period, namely 1997-2001. The banking sector in Singapore is analyzed to detect if accruals, namely loan loss provisions are used to manage earnings.Our findings indicate that banks are purely adopting conservative accounting policy rather than engaging in the opportunistic behavior of managing earnings.en_US
dc.rightsNanyang Technological Universityen_US
dc.subjectDRNTU::Business::Accounting::Banks and banking-
dc.titleAccounting for loan loss provisions by Singapore banks : opportunistic behavior or conservative accounting policy.en_US
dc.typeFinal Year Project (FYP)en_US
dc.contributor.supervisorChoi, Nan Heeen_US
dc.contributor.schoolCollege of Business (Nanyang Business School)en_US
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Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)
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