Real and accrual earnings management around IPOs : US evidence
Ben-Hsien Bao; Richard Chung; Yanjun Niu; Steven Wei
| Year of publication: |
2013
|
|---|---|
| Authors: | Bao, Ben-Hsien ; Chung, Richard ; Niu, Yanjun ; Wei, Steven |
| Published in: |
Corporate ownership & control : international scientific journal. - Sumy : Virtus Interpress, ISSN 1727-9232, ZDB-ID 2472114-1. - Vol. 10.2012/13, 3, p. 76-94
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| Subject: | Börsengang | Initial public offering | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009772416