【2014新书】Earnings Accruals and Real Activities Management around Initial Publ

相似文件 换一批

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

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

回复免费：

本帖隐藏的内容

Earnings Accruals and Real Activities Management around Initial Public Offerings.pdf (8.85 MB)

2014-7-11 21:16:02 上传

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享4 收藏9 回帖

关键词：Management Activities Managemen Accruals earnings around 出版社 2014 accounting statements

牛尾巴 发表于 2014-7-11 21:16
图书名称：Earnings Accruals and Real Activities Management around Initial Public Offerings: Evidence ...

感谢分享

太棒了。。。

回复免费

牛尾巴 发表于 2014-7-11 21:16
图书名称：Earnings Accruals and Real Activities Management around Initial Public Offerings: Evidence ...

很好！

Earnings Accruals and Real Activities Management around Initial Public Offerings_Peter Ising_2014
thx

Thank you for sharing!!

thanks a lot

Earnings Accruals and Real Activities Management around Initial Publ

谢牛尾！