Earnings accruals and real activities management around initial public offerings [electronic resource] : evidence from specific industries / Peter Ising.
Ising, Peter, author.
2014
HG4028.E27
Available Online

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Title Earnings accruals and real activities management around initial public offerings [electronic resource] : evidence from specific industries / Peter Ising.
Author Ising, Peter, author.
ISBN 9783658037949 electronic book
3658037946 electronic book
9783658037932
DOI https://doi.org/10.1007/978-3-658-03794-9
Published Wiesbaden : Springer Gabler, 2014.
Language English
Description 1 online resource (xxiv, 225 pages) : illustrations.
Other Standard Identifiers 10.1007/978-3-658-03794-9 doi
Call Number HG4028.E27
Dewey Decimal Classification 332.63/22
Summary 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.
Dissertation Note Ph.D. University of Zurich 2013.
Bibliography, etc. Note Includes bibliographical references.
Access Note Access limited to authorized users.
Source of Description Description based on online resource; title from PDF title page (SpringerLink, viewed October 7, 2013).
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Record Appears in Online Resources > Ebooks
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Earnings Management
Real Activities Management
Initial Public Offering.

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