Alhadab, Mohammad; Clacher, Iain; Keasey, Kevin - In: Accounting and Business Research 45 (2015) 1, pp. 55-92
This paper analyses the relationship between real and accrual earnings management activities and IPO failure risk. While the association between accrual earnings management and IPO failure has been researched in a limited setting, to date, there has been no work that analyses the impact of real...