Earnings Accruals and Real Activities Management around Initial Public Offerings - Evidence from Specific Industries (Paperback, 2014 ed.)

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.

General

Imprint:	Springer Gabler
Country of origin:	Germany
Release date:	2014
First published:	2014
Authors:	Peter Ising
Dimensions:	210 x 148 x 15mm (L x W x T)
Format:	Paperback
Pages:	225
Edition:	2014 ed.
ISBN-13:	978-3-658-03793-2
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Management accounting Books > Business & Economics > Business & management > Management & management techniques > General
LSN:	3-658-03793-8
Barcode:	9783658037932

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