图书名称：Earnings Accruals and Real Activities Management around Initial Public Offerings: Evidence from Specific Industries
作者：Peter Ising
出版社：Springer
页数：225
出版时间：2014
语言：English
格式：pdf
内容简介：
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.

Table of Content

List of Abbreviations andSymbols XVII
List of Figures XXI
List of Tables XXIII
1. Introduction 1
2. Initial Public Offerings 5
3. Discretionary Reporting 11
4. Literature Overview 30
5. Hypotheses and Models 37
6. Empirical Study 64
7. Conclusion 196
Appendix 205
References 207

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