Pre-IPO earnings management : evidence from India
Ehsan Nikbakht, Sayan Sarkar, Garrett C. Smith, Andrew C. Spieler
| Year of publication: |
2021
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|---|---|
| Authors: | Nikbakht, Ehsan ; Sarkar, Sayan ; Smith, Garrett C. ; Spieler, Andrew C. |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 44.2021, p. 1-21
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| Subject: | Capital staging | Earnings initial public offerings | Earnings management | Indian capital markets | Indien | India | Bilanzpolitik | Accounting policy | Börsengang | Initial public offering | Gewinnermittlung | Profit determination | Gewinn | Profit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2021.100400 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012820279