Earnings Accruals and Real Activities Management around Initial Public Offerings

Earnings Accruals and Real Activities Management around Initial Public Offerings

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The beginning of the new millennium was characterized by company scandals in accounting around the world. A transparent and fair presentation of financial statements is beneficial for capital market participants. Especially around initial public offerings different incentives of these players exist to influence financial statements in diverse aspects. Therefore, studies of earnings management try to identify abnormal behavior. Peter Ising covers additional aspects to shed light on substantial drivers of discretionary reporting behavior around going public. Factors like influence on real activities, industry affiliation, and specific years in the IPO process add further insight to this theoretical and practical topic. The dependence on these factors is high and confirms that company specifics are important for interpretation of financial results.66 Table 3: Number of Firms and Firm-Years by Industry. ... 68 Table 5: Sample Firms per Year and Percentage of Profitability............................................ 70 ... 75 Table 8: Pearson Correlation for Discretionary Variables in the Internet Industry.


Title:Earnings Accruals and Real Activities Management around Initial Public Offerings
Author: Peter Ising
Publisher:Springer Science & Business Media - 2013-10-06
ISBN-13:

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