Post liberalization of primary markets in the year 1993, the Indian market has moved closer to the world economy. As a result, the policy changes and regulations of the Indian primary market have dynamically advanced as per the requirements of the economy. The present study attempts to...

This paper investigates the correlation between pre-initial public offering (pre-IPO) earnings management and underwriter reputation for issuers with different ownership structures in China. We document a significantly inverse relationship between underwriter reputation and pre-IPO earnings...

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...