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|Title:||Corporate focus, aftermarket returns & earnings management : a study on IPO firms.||Authors:||Chua, Esther Ai Lin.
Sim, Kelly Jiali.
Lim, Serene Xiuling.
|Keywords:||DRNTU::Business::Finance||Issue Date:||2003||Abstract:||In this paper, we examine the relation between the degree of business complexity and the level of earnings management. We study firms that have issued initial public offerings from 1993 to 1998. Our analysis indicates that greater corporate diversification is associated with an increased level of discretionary accruals.||URI:||http://hdl.handle.net/10356/8896||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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