Earnings accruals and real activities management around initial public offerings : evidence from specific industries /
The beginning of the new millennium was characterized by company scandals in accounting around the world. A transparent and fair presentation of financial statements is beneficial for capital market participants. Especially around initial public offerings different incentives of these players exist...
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| Format: | Thesis eBook |
| Language: | English |
| Published: |
Wiesbaden :
Springer Gabler,
2014.
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| Online Access: | Connect to the full text of this electronic book |
| Summary: | The beginning of the new millennium was characterized by company scandals in accounting around the world. A transparent and fair presentation of financial statements is beneficial for capital market participants. Especially around initial public offerings different incentives of these players exist to influence financial statements in diverse aspects. Therefore, studies of earnings management try to identify abnormal behavior. Peter Ising covers additional aspects to shed light on substantial drivers of discretionary reporting behavior around going public. Factors like influence on real activities, industry affiliation, and specific years in the IPO process add further insight to this theoretical and practical topic. The dependence on these factors is high and confirms that company specifics are important for interpretation of financial results. |
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| Physical Description: | 1 online resource (xxiv, 225 pages) : illustrations. |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9783658037949 (electronic bk.) 3658037946 (electronic bk.) |