Earnings Accruals and Real Activities Management around Initial Public Offerings

Evidence from Specific Industries

Authors: Ising, Peter

  • Publication in the field of economic sciences

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eBook $54.99
price for USA (gross)
valid through November 5, 2017
  • ISBN 978-3-658-03794-9
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Softcover $69.99
price for USA
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  • ISBN 978-3-658-03793-2
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  • This title is currently reprinting. You can pre-order your copy now.
About this book

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.  

About the authors

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

Table of contents (7 chapters)

Buy this book

eBook $54.99
price for USA (gross)
valid through November 5, 2017
  • ISBN 978-3-658-03794-9
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $69.99
price for USA
valid through November 5, 2017
  • ISBN 978-3-658-03793-2
  • Free shipping for individuals worldwide
  • This title is currently reprinting. You can pre-order your copy now.
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Bibliographic Information

Bibliographic Information
Book Title
Earnings Accruals and Real Activities Management around Initial Public Offerings
Book Subtitle
Evidence from Specific Industries
Authors
Copyright
2014
Publisher
Gabler Verlag
Copyright Holder
Springer Fachmedien Wiesbaden
eBook ISBN
978-3-658-03794-9
DOI
10.1007/978-3-658-03794-9
Softcover ISBN
978-3-658-03793-2
Edition Number
1
Number of Pages
XXIV, 225
Number of Illustrations and Tables
5 b/w illustrations
Topics