Earnings Accruals and Real Activities Management around Initial Public Offerings
Evidence from Specific Industries
(Sprache: Englisch)
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...
Leider schon ausverkauft
versandkostenfrei
Buch
64.19 €
32 DeutschlandCard Punkte
sammeln
- Lastschrift, Kreditkarte, Paypal, Rechnung
- Kostenlose Rücksendung
- Ratenzahlung möglich
Produktdetails
Produktinformationen zu „Earnings Accruals and Real Activities Management around Initial Public Offerings “
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. This thesis 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 confirm that company specifics are important for interpretation of results.
Klappentext zu „Earnings Accruals and Real Activities Management around Initial Public Offerings “
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. This thesis 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 confirm that company specifics are important for interpretation of results.
Inhaltsverzeichnis zu „Earnings Accruals and Real Activities Management around Initial Public Offerings “
Earnings Management.- Real Activities Management.- Initial Public Offering.
Autoren-Porträt von Peter Ising
Peter Ising wrote his dissertation under the supervision of Prof. Dr. Dieter Pfaff at the University of Zurich.
Bibliographische Angaben
- Autor: Peter Ising
- 2014, 2014., 240 Seiten, 5 Schwarz-Weiß-Abbildungen, Maße: 23,5 cm, Kartoniert (TB), Englisch
- Verlag: Gabler
- ISBN-10: 3658040963
- ISBN-13: 9783658040963
- Erscheinungsdatum: 30.04.2014
Sprache:
Englisch
Kommentar zu "Earnings Accruals and Real Activities Management around Initial Public Offerings"
0 Gebrauchte Artikel zu „Earnings Accruals and Real Activities Management around Initial Public Offerings“
| Zustand | Preis | Porto | Zahlung | Verkäufer | Rating |
|---|
Schreiben Sie einen Kommentar zu "Earnings Accruals and Real Activities Management around Initial Public Offerings".
Kommentar verfassen