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...

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Main Authors:	Chia-Hui Chou, 周佳慧
Other Authors:	Hsiu-Mei Liao
Format:	Others
Language:	zh-TW
Published:	2009
Online Access:	http://ndltd.ncl.edu.tw/handle/u384ts

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spelling	ndltd-TW-097MCU053850132018-04-10T17:12:56Z http://ndltd.ncl.edu.tw/handle/u384ts Firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings 多角化、會計師事務所產業專精與盈餘管理-以現金增資企業為例 Chia-Hui Chou 周佳慧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 empirical results show the diversification of SEO firms help alleviate the degree of earning management. The evidence supports the offsetting accruals hypothesis. In addition, when auditors are industry specialists, they can effectively constrain managerial discretions with accounting accruals by SEO firms. Hsiu-Mei Liao 廖秀梅 2009 學位論文 ; thesis 73 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	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 empirical results show the diversification of SEO firms help alleviate the degree of earning management. The evidence supports the offsetting accruals hypothesis. In addition, when auditors are industry specialists, they can effectively constrain managerial discretions with accounting accruals by SEO firms.
author2	Hsiu-Mei Liao
author_facet	Hsiu-Mei Liao Chia-Hui Chou 周佳慧
author	Chia-Hui Chou 周佳慧
spellingShingle	Chia-Hui Chou 周佳慧 Firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings
author_sort	Chia-Hui Chou
title	Firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings
title_short	Firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings
title_full	Firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings
title_fullStr	Firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings
title_full_unstemmed	Firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings
title_sort	firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings
publishDate	2009
url	http://ndltd.ncl.edu.tw/handle/u384ts
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Firm diversification, audit firms’ industry specialization and earnings management－evidence from seasoned equity offerings

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