Is Earnings Management an Effective Tool to Reduce the Diversification Discount?

碩士 === 國立交通大學 === 財務金融研究所 === 101 === Previous literature focused on static diversification, which defined that multi-segment firms are corporate diversification. Nevertheless, this paper assumes that only dynamic segment-increasing firms can explain definitely the change in diversification strategy...

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Bibliographic Details
Main Authors: Hsu, Ya-Han, 許雅涵
Other Authors: Wang, Sue-Fung
Format: Others
Language:en_US
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/33549778293477977169