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Are Accruals during Initial Public Offerings Opportunistic?

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1991Earnings Management During Import Relief Investigations8,369 cited
1995Detecting Earnings Management.6,532 cited
2012Detecting Earnings Management3,821 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
1996The pricing of discretionary accruals1,662 cited
1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
1999The Detection of Earnings Manipulation1,299 cited
1995

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