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

• Κύριος συγγραφέας: Ising, Peter (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2014.
• Θέματα: 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...