Firm diversification and earnings management: Evidence from seasoned equity offerings

Popular press suggests that diversified firms are more aggressive in managing earnings than non-diversified firms. We examine this claim in the seasoned equity offering (SEO) setting, where firms have been shown to have the incentive to manage earnings upwards. Using the cross-sectional modified Jon...

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Main Authors: LIM, Chee Yeow, THONG, Tiong Yang, Ding, David K.
格式: text
語言:English
出版: Institutional Knowledge at Singapore Management University 2008
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在線閱讀:https://ink.library.smu.edu.sg/lkcsb_research/1143
https://ink.library.smu.edu.sg/context/lkcsb_research/article/2142/viewcontent/Firm_diversification_Earnings.pdf
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