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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.
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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