Firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings
碩士 === 銘傳大學 === 會計學系碩士班 === 97 === This paper examines whether corporate diversification alleviated or deteriorates earning quality by seasoned equity offering(SEO) firms. We further examine whether auditor’s industry specialization can effectively reduce the degree of earning management. The empiri...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/u384ts |