Skip to main content
SpringerLink
Log in

Earnings Accruals and Real Activities Management around Initial Public Offerings

Evidence from Specific Industries

  • Book
  • © 2014

Overview

Authors:
  1. Peter Ising

    1. Zurich, Switzerland

    View author publications

    You can also search for this author in PubMed   Google Scholar

  • Publication in the field of economic sciences

  • Includes supplementary material: sn.pub/extras

  • 6632 Accesses

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 39.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (7 chapters)

  1. Front Matter

    Pages I-XXIV
    Download chapter PDF

  2. Introduction

    • Peter Ising
    Pages 1-4

  3. Initial Public Offerings

    • Peter Ising
    Pages 5-10

  4. Discretionary Reporting

    • Peter Ising
    Pages 11-29

  5. Literature Overview

    • Peter Ising
    Pages 30-36

  6. Hypotheses and Models

    • Peter Ising
    Pages 37-63

  7. Empirical Study

    • Peter Ising
    Pages 64-195

  8. Conclusion

    • Peter Ising
    Pages 196-203

  9. Back Matter

    Pages 205-225
    Download chapter PDF
Back to top

Keywords

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.  

Authors and Affiliations

  • Zurich, Switzerland

    Peter Ising

About 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.

Bibliographic Information

  • Book Title: Earnings Accruals and Real Activities Management around Initial Public Offerings

  • Book Subtitle: Evidence from Specific Industries

  • Authors: Peter Ising

  • DOI: https://doi.org/10.1007/978-3-658-03794-9

  • Publisher: Springer Gabler Wiesbaden

  • eBook Packages: Business and Economics, Economics and Finance (R0)

  • Copyright Information: Springer Fachmedien Wiesbaden 2014

  • Softcover ISBN: 978-3-658-03793-2Published: 18 November 2013

  • eBook ISBN: 978-3-658-03794-9Published: 06 October 2013

  • Edition Number: 1

  • Number of Pages: XXIV, 225

  • Number of Illustrations: 5 b/w illustrations

  • Topics: Economics, general, Accounting/Auditing

Publish with us

Policies and ethics

Back to top

Search

Navigation