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Title: Earnings management by Singapore listed firms preceding their rights issue on the Singapore stock exchange
Authors: Neo, Wen Ning
Ong, Li Chuin
Lai, Wendy
Keywords: DRNTU::Business::Management
Issue Date: 2004
Abstract: The purpose of our study is to examine whether Singapore firms listed on the Singapore Stock Exchange practice earnings management prior to their rights issue. Results show that rights-issuing firms manipulate their discretionary current accruals in the year prior to the rights issue and the accruals decrease drastically after that.
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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