A comparative analysis of real and accrual earnings management around initial public offerings under different regulatory environments
M. Alhadab, I. Clacher and K. Keasey
| Year of publication: |
July-August
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| Authors: | Alhadab, M. ; Clacher, I. ; Keasey, Kevin |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 43.2016, 7/8, p. 849-871
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| Subject: | accounting choices | earnings management | initial public offerings | regulatory environment | Bilanzpolitik | Accounting policy | Börsengang | Initial public offering | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12201 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011627649