Abnormal accruals in newly public companies : opportunistic misreporting or economic activity?
Christopher Armstrong (The Wharton School, University of Pennsylvania, Philadelphia, Pennsylvania), George Foster (Graduate School of Business, Stanford University, Stanford, California), Daniel Taylor (The Wharton School, University of Pennsylvania, Philadelphia, Pennsylvania)
| Year of publication: |
May 2016
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|---|---|
| Authors: | Armstrong, Christopher ; Foster, George ; Taylor, Daniel J. |
| Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 62.2016, 5, p. 1316-1338
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| Subject: | misreporting | earnings management | financial reporting quality | accruals | incentives | insider trading | initial public offering | new issues puzzle | investment | Börsengang | Initial public offering | Insiderhandel | Insider trading | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Berichtswesen | Reporting | Börsenkurs | Share price | Emissionsgeschäft | Underwriting business | Rechnungsabgrenzung | Accruals and deferrals | Aktiengesellschaft | Listed company |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1287/mnsc.2015.2179 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011487470