We examine whether initial public offering (IPO) firms exercise discretion over an individual accrual account on the … balance sheet - the allowance for uncollectible accounts - and an individual accrual account on the income statement - bad … matched non-IPO firms. These results challenge the view that IPO firms understate receivables-related accrual accounts …

This paper investigates whether the reputation of the Nominated Advisor (Nomad) impacts accrual and real earnings … paper finds evidence that more reputable Nomads on the AIM market play a significant role to constrain the use of accrual …

-IPO abnormal accrual reporting opportunistically increases IPO valuation but ultimately links to disappointing post-IPO performance … other firms? Our analyses suggest that IPO investors incorporate abnormal accrual information into IPO prices in situations …

regulations. In this model, current accrual-based earnings management affects the tightness of future regulations and managers … rationally choose the levels of both accrual-based and real earnings management. We compare this dynamic model with the static … one where the tightness of regulations is not affected by past levels of accrual-based earnings management and is, thus …

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …