Hwee Cheng Tan

University of New South Wales

Kensington

High St

Sydney , NSW 2052

Australia

SCHOLARLY PAPERS

2

DOWNLOADS

677

SSRN CITATIONS

5

CROSSREF CITATIONS

0

Scholarly Papers (2)

Effect of Accounting Discretion on Ability of Managers to Smooth Earnings

Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006, University of Alberta School of Business Research Paper No. 2013-689
Number of pages: 29 Posted: 05 Nov 2005 Last Revised: 11 Jun 2013
Hwee Cheng Tan and Karim Jamal
University of New South Wales and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 677 (46,787)
Citation 5

Abstract:

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Accounting discretion, managerial foresight, income smoothing, operating decisions, earnings management

Effect of Accounting Discretion on Ability of Managers to Smooth Earnings

Journal of Accounting and Public Policy, September 2006 , University of Alberta School of Business Research Paper 2013-2022
Posted: 11 May 2006 Last Revised: 13 Jun 2013
Hwee Cheng Tan and Karim Jamal
University of New South Wales and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

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Accounting discretion, managerial foresight, income smoothing, operating decisions, earnings management

2.

Managerial Foresight and Choice of Accruals in Earnings Management

University of Alberta School of Business Research Paper
Posted: 12 Jun 2007 Last Revised: 05 Jul 2015
Hwee Cheng Tan
University of New South Wales

Abstract:

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Accounting discretion, managerial foresight, accrual management, reversal of accruals, earnings management