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Discussion of “Are Accruals during Initial Public Offerings Opportunistic?” · Study

WorkDiscussion of “Are Accruals during Initial Public Offerings Opportunistic?”

Messod Daniel Beneish1998

Work1998

Discussion of “Are Accruals during Initial Public Offerings Opportunistic?”

Messod Daniel Beneish

105 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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References

1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.2012Detecting Earnings Management 1995The New Issues Puzzle 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 1991The Long‐Run Performance of initial Public Offerings 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings

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2004Board Characteristics, Audit Committee Characteristics and Abnormal Accruals 2007Accountability and value enhancement roles of corporate governance 2009Investor Sentiment, Accruals Anomaly, and Accruals Management 2019Politically connected independent directors and corporate fraud in China 2004ACCRUAL MANAGEMENT AND THE INDEPENDENCE OF THE BOARDS OF DIRECTORS AND AUDIT COMMITTEES 2012

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2000Identifying unexpected accruals: a comparison of current approachesarticle · 12 shared references 2009An Empirical Analysis Of Earnings Management In Australiareport · 12 shared references 2004Accounts Manipulation: A Literature Review and Proposed Conceptual Frameworkarticle · 11 shared references 2016The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settingsarticle · 11 shared references 2001A Framework for the Classification of Accounts Manipulationspreprint · 11 shared references 2005La investigación sobreEarnings Managementsarticle · 11 shared references

Details

Year1998

Typeeditorial

Published1998-03-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations105

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1009692703952

openalex_workW111133282

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Accruals quality vis-à-vis disclosure quality: Substitutes or complements?

2009Underwriter reputation, earnings management and the long‐run performance of initial public offerings

2009The Effect of Board Structure and Institutional Ownership Structure on Earnings Management