Jiraporn, Pornsit; Kim, Young Sang; Mathur, Ike - In: International Review of Financial Analysis 17 (2008) 5, pp. 1087-1109
The purpose of this study is to determine whether earning management is exacerbated or alleviated in diversified firms. An explicit distinction is made between industrial and geographic diversification. The empirical evidence shows that earnings management is mitigated by 1.8% in industrially...
