Earnings Accruals and Real Activities Management around Initial Public Offerings Evidence from Specific Industries /
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...
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| Language: | English |
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Wiesbaden :
Springer Fachmedien Wiesbaden : Imprint: Springer Gabler,
2014.
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| Edition: | 1st ed. 2014. |
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| Online Access: | https://doi.org/10.1007/978-3-658-03794-9 |