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000695758 0167_ $$a016622509$$2Uk
000695758 020__ $$a9783658037949 $$qelectronic book
000695758 020__ $$a3658037946 $$qelectronic book
000695758 020__ $$z9783658037932
000695758 0247_ $$a10.1007/978-3-658-03794-9$$2doi
000695758 035__ $$aSP(OCoLC)ocn862066131
000695758 035__ $$aSP(OCoLC)862066131
000695758 040__ $$aGW5XE$$beng$$erda$$epn$$cGW5XE$$dN$T$$dCOO$$dYDXCP$$dUKMGB
000695758 049__ $$aISEA
000695758 050_4 $$aHG4028.E27
000695758 08204 $$a332.63/22$$223
000695758 1001_ $$aIsing, Peter,$$eauthor.
000695758 24510 $$aEarnings accruals and real activities management around initial public offerings$$h[electronic resource] :$$bevidence from specific industries /$$cPeter Ising.
000695758 264_1 $$aWiesbaden :$$bSpringer Gabler,$$c2014.
000695758 300__ $$a1 online resource (xxiv, 225 pages) :$$billustrations.
000695758 336__ $$atext$$btxt$$2rdacontent
000695758 337__ $$acomputer$$bc$$2rdamedia
000695758 338__ $$aonline resource$$bcr$$2rdacarrier
000695758 502__ $$bPh.D.$$cUniversity of Zurich$$d2013.
000695758 504__ $$aIncludes bibliographical references.
000695758 5050_ $$aEarnings Management -- Real Activities Management -- Initial Public Offering.
000695758 506__ $$aAccess limited to authorized users.
000695758 520__ $$aThe beginning of the new millennium was characterized by company scandals in accounting around the world. A transparent and fair presentation of financial statements is beneficial for capital market participants. Especially around initial public offerings different incentives of these players exist to influence financial statements in diverse aspects. Therefore, studies of earnings management try to identify abnormal behavior. Peter Ising covers additional aspects to shed light on substantial drivers of discretionary reporting behavior around going public. Factors like influence on real activities, industry affiliation, and specific years in the IPO process add further insight to this theoretical and practical topic. The dependence on these factors is high and confirms that company specifics are important for interpretation of financial results.
000695758 588__ $$aDescription based on online resource; title from PDF title page (SpringerLink, viewed October 7, 2013).
000695758 650_0 $$aEarnings management.
000695758 650_0 $$aGoing public (Securities)
000695758 650_0 $$aCorporations$$xFinance.
000695758 85280 $$bebk$$hSpringerLink
000695758 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://dx.doi.org/10.1007/978-3-658-03794-9$$zOnline Access
000695758 909CO $$ooai:library.usi.edu:695758$$pGLOBAL_SET
000695758 980__ $$aEBOOK
000695758 980__ $$aBIB
000695758 982__ $$aEbook
000695758 983__ $$aOnline
000695758 994__ $$a92$$bISE