Earnings management and issue characteristics : an empirical analysis of IPOs in India
Deepa Mangala and Mamta Dhanda
| Year of publication: |
2023
|
|---|---|
| Authors: | Mangala, Deepa ; Dhanda, Mamta |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 21.2023, 3, p. 553-574
|
| Subject: | Discretionary accruals | Discretionary current accruals | Discretionary long term accruals | Earnings management | India | Initial public offerings | Issue characteristics | Indien | Börsengang | Initial public offering | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFRA-01-2021-0006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014304900