Maheshwari, Yogesh; Agrawal, Khushbu - In: Journal of Financial Reporting and Accounting 13 (2015) 2, pp. 142-158
Purpose – This paper aims to examine the impact of initial public offering (IPO) grading on earnings management by Indian companies in their IPOs. Specifically, it investigates whether earnings management significantly differs in the pre-IPO grading regime and post-IPO grading regime. Further,...
