The sharpest tool in the shed : IPO financial statement management of STEM vs. non-STEM firms
Year of publication: |
December 2017
|
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Authors: | Fedyk, Tatiana ; Singer, Zvi ; Soliman, Mark |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 4, p. 1541-1581
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Subject: | STEM firms | Initial public offering | Discretion over accounting items | IPO valuation | Earnings management | Börsengang | Bilanzpolitik | Accounting policy | Börsenkurs | Share price |
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