Earnings Accruals and Real Activities Management around Initial Public Offerings

Evidence from Specific Industries

Business & Finance, Accounting, Management, Economics
Cover of the book Earnings Accruals and Real Activities Management around Initial Public Offerings by Peter Ising, Springer Fachmedien Wiesbaden
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Peter Ising ISBN: 9783658037949
Publisher: Springer Fachmedien Wiesbaden Publication: October 6, 2013
Imprint: Springer Gabler Language: English
Author: Peter Ising
ISBN: 9783658037949
Publisher: Springer Fachmedien Wiesbaden
Publication: October 6, 2013
Imprint: Springer Gabler
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.  

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.  

More books from Springer Fachmedien Wiesbaden

Cover of the book Verfassungspolitik in Bundesländern by Peter Ising
Cover of the book Stakeholder-Dialoge erfolgreich gestalten by Peter Ising
Cover of the book Gemeinsam interpretieren by Peter Ising
Cover of the book Psychologisches Tourismusmarketing by Peter Ising
Cover of the book Der Chief Digital Officer by Peter Ising
Cover of the book Digitale Geschäftsmodell-Innovationen mit 3D-Druck by Peter Ising
Cover of the book Arbeitsrecht in Frankreich by Peter Ising
Cover of the book Evaluierte Lernumgebungen zum Modellieren by Peter Ising
Cover of the book Die ISO 9001:2015 – das Wichtigste in Kürze by Peter Ising
Cover of the book Grundlagen der Nachhaltigen Entwicklung by Peter Ising
Cover of the book Deutsches Arbeitsrecht für ausländische Investoren | German Labour Law for Foreign Investors by Peter Ising
Cover of the book Laterales Management by Peter Ising
Cover of the book Die Gesellschaft auf Reisen – Eine Reise in die Gesellschaft by Peter Ising
Cover of the book Kapitalmarktorientierte Rechnungslegung by Peter Ising
Cover of the book Einstieg in die Wirtschaftsmathematik by Peter Ising
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy