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Opportunistic earnings management during initial public offerings : evidence from India
Shette, Rachappa; Kuntluru, Sudershan; Korivi, Sunder Ram - In: Review of accounting & finance 15 (2016) 3, pp. 352-371
Persistent link: https://www.econbiz.de/10011607977
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Is window-dressing around going public beneficial? : evidence from Poland
Lizińska, Joanna; Czapiewski, Leszek - In: Journal of risk and financial management : JRFM 12 (2019) 1/18, pp. 1-16
The informativeness of financial reports has been of a great importance to both investors and academics. Earnings are crucial for evaluating future prospects and determining company value, especially around milestone events such as initial public offerings (IPO). If investors are misled by...
Persistent link: https://www.econbiz.de/10011961482
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Persistence of pre-IPO earnings of new companies from CEE stock markets
Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 17 (2022) 2, pp. 415-434
Persistent link: https://www.econbiz.de/10013347472
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The credibility of earnings announced by new stock companies: accrual and real earnings management
Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 16 (2021) 3, pp. 661-677
Persistent link: https://www.econbiz.de/10012649555
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Valuation, Earnings Management and the Underperformance of Loss Seasoned Equity Offerings
Comiran, Fernando - 2018
' valuation to their discretionary choices and by demonstrating that loss firms do not manage earnings during SEOs as earnings are … not informative for their valuation. We find that loss firms overinvest in R&D around SEOs, because R&D expenditures are …
Persistent link: https://www.econbiz.de/10012930130
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Does there prevail momentum in earnings management for seasoned equity offering firms?
Chang, Chu-Hsuan; Lin, Hsiou-Wei William - In: International review of economics & finance : IREF 55 (2018), pp. 111-129
Persistent link: https://www.econbiz.de/10012033456
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Accounting accruals, earnings management and future performance of IPOs
Omidian, Meisam; Nakhaei, Habibollah; Nakhaei, Karim - In: African journal of accounting, auditing and finance : AJAAF 5 (2016) 1, pp. 25-37
Persistent link: https://www.econbiz.de/10011646227
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Earnings management and performance of IPO firms : evidence from India
Mangala, Deepa; Dhanda, Mamta - In: Indian journal of corporate governance 12 (2019) 1, pp. 39-58
Persistent link: https://www.econbiz.de/10012109529
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Earnings quality of Indonesian firms surrounding initial public offerings
Hutagaol-Martowidjojo, Yanthi; Widyanto, Felita - In: International journal of accounting, auditing and … 14 (2017) 1, pp. 47-62
Persistent link: https://www.econbiz.de/10011861148
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Earnings management in the pre-IPO process : biases and predictors
Premti, Arjan; Smith, Garrett C. - In: Research in international business and finance 52 (2020), pp. 1-14
Persistent link: https://www.econbiz.de/10012543329