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Title: Analysis of discretionary accruals, research & development and deferred tax expenses on earnings management : a comparison between U.S. GAAP & IAS/IFRS.
Authors: Ong, Lay Hoo.
Xie, Meixian.
Yap, Shin Tze.
Keywords: DRNTU::Business::Management
Issue Date: 2004
Abstract: This study determines whether U.S. GAAP or IAS/IFRS is more susceptible to earnings management. U.S. GAAP firms are less inclined to smooth income via R&D expenditure, not more inclined to smooth income via discretionary accruals and not less inclined to smooth income via deferred tax expenses vis-?-vis IFRS firms.
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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