Earnings Accruals and Real Activities Management around Initial Public Offerings Evidence from Specific Industries /

• Main Author: Ising, Peter (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2014.
• Subjects: Accounting.; Bookkeeping.; Economics.; Management science.; Economics, general.; Accounting/Auditing.

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...