IDEAS home Printed from https://ideas.repec.org/r/wly/coacre/v10y1993i1p61-81.html
   My bibliography  Save this item

Initial Public Offerings, Accounting Choices, and Earnings Management

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
  2. Copley, Paul & Douthett, Edward & Zhang, Suning, 2021. "Venture capitalists and assurance services on initial public offerings," Journal of Business Research, Elsevier, vol. 131(C), pages 278-286.
  3. Denis Cormier & Daniel Coulombe & Luania Gomez Gutierrez & Bruce J. Mcconomy, 2018. "Firms in Transition: A Review of the Venture Capital, IPO, and M&A Literature," Accounting Perspectives, John Wiley & Sons, vol. 17(1), pages 9-88, March.
  4. Chan, Kam C. & Li, Guangzi, 2022. "Prior banking relationships and long-term IPO performance," International Review of Economics & Finance, Elsevier, vol. 77(C), pages 123-134.
  5. Sangwook Lee & Sang Hoo Bae & Inshik Seol, 2019. "Loan relation with foreign banks and information asymmetry: evidence from earnings management by local firms in Korea," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 43(2), pages 344-366, April.
  6. Deepa Mangala & Mamta Dhanda, 2019. "Earnings Management and Performance of IPO Firms: Evidence from India," Indian Journal of Corporate Governance, , vol. 12(1), pages 39-58, June.
  7. Shivakumar, Lakshmanan, 2000. "Do firms mislead investors by overstating earnings before seasoned equity offerings?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 339-371, June.
  8. Elnathan, Dan & Gavious, Ilanit & Hauser, Shmuel, 2010. "An analysis of private versus public firm valuations and the contribution of financial experts," The International Journal of Accounting, Elsevier, vol. 45(4), pages 387-412, December.
  9. Christopher Armstrong & George Foster & Daniel Taylor, 2016. "Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?," Management Science, INFORMS, vol. 62(5), pages 1316-1338, May.
  10. Yang, Zhenyi & Cao, Xiaping & Lin, Wenlian & Liu, Jianhua, 2023. "The gatekeeping role of regulators and intermediaries: Evidence from regulatory reforms in China's IPO market," Economic Modelling, Elsevier, vol. 120(C).
  11. Mohamed Chabchoub & Mansour Mrabet, 2007. "Gestion Du Resultat Et Introduction En Bourse : Cas Des Entreprises Tunisiennes," Post-Print halshs-00544954, HAL.
  12. Abdullah Muhammad Iqbal & Iram Khan & Zeeshan Ahmed, 2015. "Earnings Management and Privatisations: Evidence from Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 54(2), pages 79-96.
  13. Lizińska Joanna & Czapiewski Leszek, 2019. "Long-Term Equity Performance in Poland – Searching for Answers with the Calendar-Time Portfolio Approach," Folia Oeconomica Stetinensia, Sciendo, vol. 19(1), pages 43-55, June.
  14. James Jiambalvo, 1996. "Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC†," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 37-47, March.
  15. Tatiana Fedyk & Zvi Singer & Mark Soliman, 2017. "The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms," Review of Accounting Studies, Springer, vol. 22(4), pages 1541-1581, December.
  16. Sheng Yao & Yadan Liu, 2020. "Air Quality Uncertainty and Earnings Management," Sustainability, MDPI, vol. 12(15), pages 1-19, July.
  17. Danning Yu, 2023. "Media Coverage, Real Earnings Management, and Long-Run Market Performance: Evidence from Chinese IPOs," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 30(4), pages 729-760, December.
  18. Bing Li & Zhenbin Liu, 2017. "The oversight role of regulators: evidence from SEC comment letters in the IPO process," Review of Accounting Studies, Springer, vol. 22(3), pages 1229-1260, September.
  19. Westfall, Tiffany J. & Myring, Mark, 2022. "Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality?," Advances in accounting, Elsevier, vol. 59(C).
  20. Su, Chen, 2015. "Does institutional reform improve the impact of investment bank reputation on the long-term stock performance of initial public offerings?," The British Accounting Review, Elsevier, vol. 47(4), pages 445-470.
  21. Erickson, Merle & Wang, Shiing-wu, 1999. "Earnings management by acquiring firms in stock for stock mergers," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 149-176, April.
  22. Anagnostopoulou, Seraina C. & Gounopoulos, Dimitrios & Malikov, Kamran & Pham, Hang, 2021. "Earnings management by classification shifting and IPO survival," Journal of Corporate Finance, Elsevier, vol. 66(C).
  23. Kwang Wuk Oh & Seok Woo Jeong & Seon Mi Kim & Seung Weon Yoo, 2017. "The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case," Australian Accounting Review, CPA Australia, vol. 27(4), pages 421-441, December.
  24. Jamal A. Al‐Khasawneh & Paul Dion & Naceur Essaddam & Tashfeen Hussain, 2023. "Is the cost of equity a mere function of leverage? The case of bond IPOs," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 58-78, January.
  25. Beaver, William H. & McNichols, Maureen F. & Nelson, Karen K., 2000. "Do Firms Issuing Equity Manage their Earnings? Evidence from the Property-Casualty Insurance Industry," Research Papers 1605, Stanford University, Graduate School of Business.
  26. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  27. Jun Du & Xinhui Dai & Bo Yan, 2023. "The Impact of Government Participation in Ecological Championship on Heavily-Polluting Corporate Earnings Management: Evidence from China’s National Civilized City Award," Sustainability, MDPI, vol. 15(22), pages 1-27, November.
  28. Salma Ibrahim & Li Xu & Genese Rogers, 2011. "Real and accrual‐based earnings management and its legal consequences," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(1), pages 50-78, July.
  29. Wilkins, Trevor, 2002. "Discussion of "Earnings management of seasoned equity offerings in Korea"," The International Journal of Accounting, Elsevier, vol. 37(1), pages 85-88.
  30. Cormier, Denis & Martinez, Isabelle, 2006. "The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs," The International Journal of Accounting, Elsevier, vol. 41(3), pages 209-236.
  31. Manfred Frühwirth, 2002. "The optimal timing of the transfer of hidden reserves in the German and Austrian tax systems," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 11(2), pages 71-88, April.
  32. Lin, Wen-Chun & Liao, Tsai-Ling, 2018. "Managerial reporting behavior around exchange switching: Consideration of current and future performance," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 218-237.
  33. Joanna Lizińska & Leszek Czapiewski, 2018. "Towards Economic Corporate Sustainability in Reporting: What Does Earnings Management around Equity Offerings Mean for Long-Term Performance?," Sustainability, MDPI, vol. 10(12), pages 1-23, November.
  34. John M. Friedlan, 1994. "Accounting Choices of Issuers of Initial Public Offerings," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 1-31, June.
  35. Ball, Ray & Shivakumar, Lakshmanan, 2008. "Earnings quality at initial public offerings," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 324-349, August.
  36. Catherine M. Daily & S. Trevis Certo & Dan R. Dalton & Rungpen Roengpitya, 2003. "IPO Underpricing: A Meta–Analysis and Research Synthesis," Entrepreneurship Theory and Practice, , vol. 27(3), pages 271-295, July.
  37. Ester Gras-Gil & Salvador Marin-Hernandez & Domingo Garcia-Perez de Lema, 2012. "Internal audit and financial reporting in the Spanish banking industry," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(8), pages 728-753, August.
  38. Oz, Ibrahim Onur & Yelkenci, Tezer, 2018. "Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS," International Review of Financial Analysis, Elsevier, vol. 58(C), pages 24-37.
  39. Kasanen, Eero & Kinnunen, Juha & Niskanen, Jyrki, 1996. "Dividend-based earnings management: Empirical evidence from Finland," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 283-312, October.
  40. Soon Suk Yoon, 2005. "A Comparison of Earnings Management Between KSE Firms and KOSDAQ Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7‐8), pages 1347-1372, September.
  41. Peter D. Wysocki, 2007. "Discussion of IPO Failure Risk," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 373-384, May.
  42. Joanna Lizińska & Leszek Czapiewski, 2019. "Is Window-Dressing around Going Public Beneficial? Evidence from Poland," JRFM, MDPI, vol. 12(1), pages 1-16, January.
  43. Wang, Rouzhi & Wu, Chaopeng, 2020. "Politician as venture capitalist: Politically-connected VCs and IPO activity in China," Journal of Corporate Finance, Elsevier, vol. 64(C).
  44. Steven C. Hall & Vipin Agrawal & Pushpa Agrawal, 2013. "Earnings Management and the Financial Statement Analyst," Accounting and Finance Research, Sciedu Press, vol. 2(2), pages 105-105, May.
  45. Patricia M. Dechow & Richard G. Sloan & Amy P. Sweeney, 1996. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 1-36, March.
  46. Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann, 2003. "Audit firm size, public ownership, and firms' discretionary accruals management," The International Journal of Accounting, Elsevier, vol. 38(1), pages 1-22.
  47. Chi Duong Thi, 2023. "Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings," SAGE Open, , vol. 13(2), pages 21582440231, June.
  48. Ramesh Chandra Das & Sarthak Kumar Jena, 2016. "Earnings Management and Equity Issue Firms: A Study in Indian Context," Jindal Journal of Business Research, , vol. 5(1), pages 64-85, June.
  49. Liu, Baohua & Lin, Yan & Chan, Kam C. & Fung, Hung-Gay, 2018. "The dark side of rent-seeking: The impact of rent-seeking on earnings management," Journal of Business Research, Elsevier, vol. 91(C), pages 94-107.
  50. Chia‐Cheng Ho & Chi‐Ling Huang & Chien‐Ting Lin & George Y.C. Lin, 2010. "Managing News Coverage around Initial Public Offerings," Financial Management, Financial Management Association International, vol. 39(1), pages 187-225, March.
  51. Anup Agrawal & Tommy Cooper, 2010. "Accounting Scandals in IPO Firms: Do Underwriters and VCs Help?," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 19(4), pages 1117-1181, December.
  52. Zhou, Mingshan & Xiao, Dacheng & Chan, Kam C. & Fung, Hung-Gay, 2019. "The impact of pre-IPO performance pressure on research and development investments of an IPO firm: Evidence from China," Economic Modelling, Elsevier, vol. 78(C), pages 40-46.
  53. Sharon Katz, 2008. "Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors," NBER Working Papers 14085, National Bureau of Economic Research, Inc.
  54. Abdul Halim, Zairihan & Xu, Suichen & Abdul Majid, Norakma, 2020. "Earnings management around Islamic bonds issuance," The Quarterly Review of Economics and Finance, Elsevier, vol. 77(C), pages 195-205.
  55. Jeff L. McMullin & Bryce Schonberger, 2020. "Entropy-balanced accruals," Review of Accounting Studies, Springer, vol. 25(1), pages 84-119, March.
  56. Gao, Shenghao & Meng, Qingbin & Chan, Kam C. & Wu, Weixing, 2017. "Earnings management before IPOs: Are institutional investors misled?," Journal of Empirical Finance, Elsevier, vol. 42(C), pages 90-108.
  57. Roosenboom, Peter & van der Goot, Tjalling & Mertens, Gerard, 2003. "Earnings management and initial public offerings: Evidence from the Netherlands," The International Journal of Accounting, Elsevier, vol. 38(3), pages 243-266.
  58. Yoon, Soon Suk & Miller, Gary A., 2002. "Reply to discussion of "Earnings Management of Seasoned Equity Offering Firms in Korea"," The International Journal of Accounting, Elsevier, vol. 37(1), pages 89-93.
  59. Chaney, Paul K. & Lewis, Craig M., 1998. "Income smoothing and underperformance in initial public offerings," Journal of Corporate Finance, Elsevier, vol. 4(1), pages 1-29, March.
  60. Daoping (Steven) He & David C. Yang & Liming Guan, 2010. "Earnings management and the performance of seasoned private equity placements: Evidence from Japanese issuers," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(6), pages 569-590, June.
  61. Que, Jiangjing & Zhang, Xueyong, 2019. "Pre-IPO growth, venture capital, and the long-run performance of IPOs," Economic Modelling, Elsevier, vol. 81(C), pages 205-216.
  62. Ahmad-Zaluki, Nurwati A. & Campbell, Kevin & Goodacre, Alan, 2011. "Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance," The International Journal of Accounting, Elsevier, vol. 46(2), pages 111-137, June.
  63. Chauhan, Yogesh & Jaiswall, Manju, 2023. "Economic policy uncertainty and incentive to smooth earnings," International Review of Economics & Finance, Elsevier, vol. 85(C), pages 93-106.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.