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Are Accruals during Initial Public Offerings Opportunistic? · Study

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ArticleAre Accruals during Initial Public Offerings Opportunistic?

Siew Hong Teoh1998

OA

Articlegreen1998

Are Accruals during Initial Public Offerings Opportunistic?

Siew Hong Teoh · T.J. Wong · Gita R. Rao

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

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Finance and Governance

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References

1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.2012Detecting Earnings Management 1985The effect of bonus schemes on accounting decisions 1994Debt covenant violation and manipulation of accruals 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior 1994Accounting earnings and cash flows as measures of firm performance 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings

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1998Investor Psychology and Security Market Under‐ and Overreactions 2001Capital markets research in accounting 2004Do investors overvalue firms with bloated balance sheets?2002Investor psychology in capital markets: evidence and policy implications 2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*

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Year1998

Typearticle

Published1998-03-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations726

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1009688619882

openalex_workW1576728798

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2010Audit Office Size, Audit Quality, and Audit Pricing

2000Financial Packaging of IPO Firms in China