Earnings Accruals and Real Activities Management around Initial Public Offerings is popular PDF and ePub book, written by Peter Ising in 2014-04-30, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Earnings Accruals and Real Activities Management around Initial Public Offerings can be Read Online from any device for your convenience.
Earnings Accruals and Real Activities Management around Initial Public Offerings Book PDF 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. 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.
Detail Book of Earnings Accruals and Real Activities Management around Initial Public Offerings PDF
- Author : Peter Ising
- Release : 30 April 2014
- Publisher : Springer Gabler
- ISBN : 3658040963
- Genre : Business & Economics
- Total Page : 240 pages
- Language : English
- PDF File Size : 21,9 Mb
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