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Springer Gabler - VWL | Earnings Accruals and Real Activities Management around Initial Public… - Evidence from

Earnings Accruals and Real Activities Management around Initial Public Offerings

Evidence from Specific Industries

Ising, Peter

2014, XXIV, 225 p. 5 illus.

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  • Publication in the field of economic sciences

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.




  • Initial Public Offerings
  • Discretionary Reporting
  • Earnings Accruals and Real Activities Management



Target Groups

  • Researchers and students in business administration with a focus on accounting and finance
  • Investment analysts, executives and others involved in the area of investment banking


The Author

Peter Ising wrote his dissertation under the supervision of Prof. Dr. Dieter Pfaff at the Department of Business Administration at the University of Zurich.


Content Level » Research

Keywords » Discretionary Reporting - Earnings Accruals - Initial Public Offerings

Related subjects » Rechnungswesen - VWL

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