Diversification and Earnings Management: Do Investor Protection and IFRS Adoption Alleviate Earnings Management of Diversified Firms? An International Comparison
碩士 === 國立成功大學 === 會計學系碩博士班 === 98 === This paper examines the diversification effect on earnings management. Prior studies suggest that accounting quality is a function of overall institutional settings, including the legal system of the country, accounting standards, ownership structure, etc. Thu...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/43257721032067084897 |