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Earnings Management in Diversified & Non-Diversified Companies of Pakistan.

Authors :
Ahmad, Iftikhar
Tajammal, Kashaf
Riaz, Sabahat
Source :
Annual International Conference on Accounting & Finance; 2018, p188-194, 7p
Publication Year :
2018

Abstract

This paper makes an important contribution towards financial and accounting literature by providing significant evidence on the existence and extent of earnings management in relation to the corporate strategic choices practiced in companies of Pakistan. This study provides evidence that corporate diversification in Pakistan mitigates manipulation of earnings and companies operating under one industry exacerbates earnings management. It also provides evidence that the extent of earnings management differs between diversified and non-diversified companies' due to heterogeneities in firm characteristics. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
22511997
Database :
Complementary Index
Journal :
Annual International Conference on Accounting & Finance
Publication Type :
Conference
Accession number :
131396924
Full Text :
https://doi.org/10.5176/2251-1997_AF18.121