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Title: Earnings management for Internet-stock related companies
Authors: Boon, Liyun
Chan, Liwen
Lee, Brenda Sook Ling
Keywords: DRNTU::Business::Management
Issue Date: 2003
Abstract: In this paper, we empirically investigate, using the modified Jones (1991) model, whether Internet firms have a higher tendency to engage in earnings management than the brick-and-mortar firms, with discretionary current accruals as the proxy for earnings management. Our results reveal that Internet firms have a greater tendency to manage their earnings. We also find that market prices discretionary current accruals.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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