IDEAS home Printed from https://ideas.repec.org/r/wly/coacre/v11y1994i1p1-31.html
   My bibliography  Save this item

Accounting Choices of Issuers of Initial Public Offerings

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. Aida Boudabbous Gassara & Ezzeddine Abaoub, 2007. "La Gestion Des Resultats Lors Des Introductions En Bourse Est Elle Informative ?," Post-Print halshs-00543206, HAL.
  3. Frédéric Demerens & Dorra Najar & Jean-Louis Paré & Jean Redis, 2013. "Typology of stock market offenses in France: An analysis of sanctions by the AMF since 2006," Post-Print hal-00992928, HAL.
  4. 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.
  5. 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.
  6. Kothari, S. P., 2001. "Capital markets research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 105-231, September.
  7. 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.
  8. Mark Russell, 2017. "Management incentives to recognise intangible assets," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 211-234, April.
  9. Lin, Z. Jun & Liu, Ming, 2009. "The impact of corporate governance on auditor choice: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 44-59.
  10. Shao‐Chi Chang & Tsai‐Yen Chung & Wen‐Chun Lin, 2010. "Underwriter reputation, earnings management and the long‐run performance of initial public offerings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 53-78, March.
  11. 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.
  12. Denis Cormier & Pascale Lapointe-Antunes & Bruce J. McConomy, 2014. "Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 100-127, January.
  13. Nguyen Minh Kieu & Nguyen Kim Nam & Nguyen Thi Hang Nga & Nguyen Thi Ngoc Diep, 2016. "Effects of experience years, gender of auditors and audit firm size on firm’ discretionary accrual management: Evidence from Vietnam," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 6(2), pages 35-41.
  14. repec:ipg:wpaper:2014-072 is not listed on IDEAS
  15. 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).
  16. Chowdhury, Abu & Mollah, Sabur & Al Farooque, Omar, 2018. "Insider-trading, discretionary accruals and information asymmetry," The British Accounting Review, Elsevier, vol. 50(4), pages 341-363.
  17. 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.
  18. Mughal, Azhar & Tao, Qizhi & Sun, Yicheng & Xiang, Xueman, 2021. "Earnings management at target firms and the acquirers’ performance," International Review of Economics & Finance, Elsevier, vol. 72(C), pages 384-404.
  19. Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.
  20. 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).
  21. Kihoon Hong & Jinhee Kim & So Yean Kwack, 2022. "External Monitoring, ESG, and Information Content of Discretionary Accruals," Sustainability, MDPI, vol. 14(13), pages 1-15, June.
  22. 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.
  23. Jiao, T. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007. "Industry Valuation Driven Earnings Management," ERIM Report Series Research in Management ERS-2007-069-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  24. 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.
  25. Vivian W. Fang & Allen H. Huang & Jonathan M. Karpoff, 2016. "Short Selling and Earnings Management: A Controlled Experiment," Journal of Finance, American Finance Association, vol. 71(3), pages 1251-1294, June.
  26. Nguyen Thi Hoa Hong & Nguyen Thai Anh & Nguyen Tran Viet Hoang & Do Nhat Minh, 2023. "Corporate governance, external financing, and earnings management: new evidence from an emerging market," Future Business Journal, Springer, vol. 9(1), pages 1-22, December.
  27. Hazarika, Sonali & Karpoff, Jonathan M. & Nahata, Rajarishi, 2012. "Internal corporate governance, CEO turnover, and earnings management," Journal of Financial Economics, Elsevier, vol. 104(1), pages 44-69.
  28. 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.
  29. 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.
  30. Alhadab, Mohammad & Clacher, Iain, 2018. "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, vol. 50(4), pages 442-461.
  31. Marton, Jan & Runesson, Emmeli, 2017. "The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives," The British Accounting Review, Elsevier, vol. 49(2), pages 162-180.
  32. 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.
  33. 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.
  34. Sha, Yezhou & Qiao, Lu & Li, Suyang & Bu, Ziwen, 2021. "Political freedom and earnings management," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
  35. Peter D. Wysocki, 2007. "Discussion of IPO Failure Risk," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 373-384, May.
  36. Joanna Lizińska & Leszek Czapiewski, 2019. "Is Window-Dressing around Going Public Beneficial? Evidence from Poland," JRFM, MDPI, vol. 12(1), pages 1-16, January.
  37. Christine Wiedman, 2000. "Discussion of “Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?â€," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 663-669, December.
  38. Ali Anvary Rostamy & Mohammad Aghaee & Vahid Biglari, 2008. "Empirical Investigation of the Ability of Sensitivity of Stock Prices to Earnings News in Predicting Earnings Management and Management Forecast Errors," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 15(3), pages 209-228, December.
  39. 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.
  40. 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.
  41. 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.
  42. 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.
  43. Juan Manuel García Lara & Beatriz García Osma & Araceli Mora, 2005. "The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 691-726, April.
  44. Xiaotao (Kelvin) Liu & Biyu Wu, 2021. "Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance," Management Science, INFORMS, vol. 67(7), pages 4505-4531, July.
  45. Kim, Moonchul & Ritter, Jay R., 1999. "Valuing IPOs," Journal of Financial Economics, Elsevier, vol. 53(3), pages 409-437, September.
  46. Monika Chopra & Abhishek Miglani, 2018. "Do stock markets acceptably reflect earnings manipulation? Analysis of Indian manufacturing firms," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 45(3), pages 271-280, September.
  47. Jeff L. McMullin & Bryce Schonberger, 2020. "Entropy-balanced accruals," Review of Accounting Studies, Springer, vol. 25(1), pages 84-119, March.
  48. 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.
  49. 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.
  50. Ling L. Harris & Scott B. Jackson & Joel Owens & Nicholas Seybert, 2022. "Recruiting Dark Personalities for Earnings Management," Journal of Business Ethics, Springer, vol. 178(1), pages 193-218, June.
  51. Jeffrey Gramlich & Ole Sørensen, 2004. "Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 235-259.
  52. 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.
  53. Laura Casares Field & Jonathan M. Karpoff, 2002. "Takeover Defenses of IPO Firms," Journal of Finance, American Finance Association, vol. 57(5), pages 1857-1889, October.
  54. Sarra Elleuch Hamza, 2008. "Les spécificités de la gestion des résultats des entreprises tunisiennes à travers une analyse qualitative," Post-Print halshs-00524887, HAL.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.