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學年
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114 |
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學期
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1 |
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出版（發表）日期
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2025-09-01 |
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作品名稱
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Can Diversified Information Disclosures Mitigate Earnings Management Activities in Taiwanese SMEs |
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作品名稱（其他語言）
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著者
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Huang Chien-Ming；Chen, Wei-Ting |
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單位
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出版者
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著錄名稱、卷期、頁數
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Pacific-Basin Finance Journal 94, p. 102914 |
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摘要
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Using accrual and real activity manipulation strategies, this paper examines whether there is the relationship between earnings management and corporate diversification in Taiwanese OTC companies. The evidence suggests that geographic diversification is linked to higher levels of downward real activity manipulation. In contrast, product diversification exhibits a negative relationship between earnings manipulation and firm performance. We find that geographically diversified firms are more likely to engage in earnings management activities due to the increased potential for firm's complexity. Moreover, empirical results from difference-in-differences regression model suggest that a greater proportion of insider shareholding is associated with lower levels of earnings manipulation after 2018 corporate governance reforms. Therefore, engaging in diversified information disclosure does not help reduce the sensitivity of earnings management to performance for Taiwanese SMEs, providing valuable insights for policymakers and investors in the capital markets. |
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關鍵字
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Earnings management; Diversification; Small and medium enterprises; Diversified; information disclosure |
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語言
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en_US |
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ISSN
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期刊性質
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國外 |
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收錄於
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SSCI
EconLit
Scopus
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產學合作
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通訊作者
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審稿制度
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否 |
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國別
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NLD |
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公開徵稿
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出版型式
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,電子版 |