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Earnings management to exceed thresholds : evidence from Singapore and Thailand

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Corporate accounting disclosure in ASEAN

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Earnings Management to Exceed Thresholds : Evidence from Singapore and Thailand

Charoenwong, Charlie; Jiraporn, Pornsit - 2008

Earnings play a vital role in portraying a company's economic health. Hence, executives have incentives to manage earnings. Motivated by Degeorge et al. (1999) and Burgstahler and Dichev (1997), this study applies the behavioral framework developed by Degeorge et al. (1999) to investigate...

Persistent link: https://www.econbiz.de/10014219681