Citation map · Study

SZodixStudyAcademic Library

Dashboard Shelves Open access My library Inbox Notes Write Learn Alerts

More

Ask your library Notifications Quick cite Review

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Accounting Choices of Issuers of Initial Public Offerings*

12 references·16 citing·36 second hop

FromToDepth

this work references cited by second hop

References

1991Earnings Management During Import Relief Investigations8,369 cited
1981Auditor size and audit quality5,862 cited
1991The Long‐Run Performance of initial Public Offerings3,500 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
1986Why new issues are underpriced2,788 cited
1986Investment banking, reputation, and the underpricing of initial public offerings2,581 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
1988INITIAL PUBLIC OFFERINGS1,183 cited
1986Information quality and the valuation of new issues1,180 cited
1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
1988Managerial competition, information costs, and corporate governance586 cited
1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited

Cited by

1999Valuing IPOs460 cited
2009Tunneling as an incentive for earnings management during the IPO process in China332 cited
2004How Are Earnings Managed? An Examination of Specific Accruals*309 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2001

Earnings Management: IPO Valuation and Subsequent Performance

301 cited

2004Accounts Manipulation: A Literature Review and Proposed Conceptual Framework283 cited

2009The impact of corporate governance on auditor choice: Evidence from China244 cited

2004Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?240 cited

2010Earnings Quality and International IPO Underpricing224 cited

2006A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases224 cited

2011Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance197 cited

2003Audit firm size, public ownership, and firms' discretionary accruals management193 cited

2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings176 cited

2003Earnings management and initial public offerings: Evidence from the Netherlands168 cited

2015Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?153 cited

2017The impact of audit quality on real and accrual earnings management around IPOs152 cited

2005Pricing of Seasoned Equity Offers and Earnings Management144 cited