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State ownership and earnings management around initial public offerings : evidence from China

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Discussion of state ownership and earnings management around initial public offerings : evidence from China

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Abnormal audit fees and audit quality : Australian evidence

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Earnings manipulation and similarity of annual report disclosure : evidence from China

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CFOs' audit experience and corporate disclosure quality : evidence from China

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Client importance and audit quality at the individual audit partner, office, and firm levels

Hossain, Sarowar; Coulton, Jeff; Wang, Jenny Jing - In: Abacus : a journal of accounting, finance and business … 59 (2023) 2, pp. 650-696

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A study on the effect of joint supervision between auditors and sponsors : evidence from China

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State Ownership and Earnings Management around Initial Public Offerings : Evidence from China

Cheng, C.S. Agnes - 2018

This study investigates earnings management by firms around their initial public offerings (IPOs) in domestic Chinese equity markets. Using a sample of 437 IPO firms, we find that Chinese firms tend to inflate earnings around their IPOs. We also show that state-owned enterprises (SOEs) manage...

Persistent link: https://www.econbiz.de/10012940321

Earnings management before IPOs : are institutional investors misled?

Gao, Shenghao; Meng, Qingbin; Chan, Kam C.; Wu, Wei-xing - In: Journal of empirical finance 42 (2017), pp. 90-108

Persistent link: https://www.econbiz.de/10011808552

IPO pricing : do institutional and retail investor sentiments differ?

Gao, Shenghao; Meng, Qingbin; Chan, Kam C. - In: Economics letters 148 (2016), pp. 115-117

Persistent link: https://www.econbiz.de/10011619978