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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Earnings Accruals and Real Activities Management Around Initial Public Offerings: Evidence from Specific Industries

Earnings Accruals and Real Activities Management Around Initial Public Offerings: Evidence from Specific Industries

Ising, Peter

Paperback

AccountingEconomicsManagement

ISBN10: 3658037938
ISBN13: 9783658037932
Publisher: Springer Gabler
Published: Nov 18 2013
Pages: 225
Weight: 0.65
Height: 0.60 Width: 5.90 Depth: 8.20
Language: English
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.

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