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Do initial public offering firms manage accruals? Evidence from individual accounts · Study

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ArticleDo initial public offering firms manage accruals? Evidence from individual accounts

Mark Cecchini2011

Article2011

Do initial public offering firms manage accruals? Evidence from individual accounts

Mark Cecchini · Scott B. Jackson · Xiaotao Kelvin Liu

62 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

2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2012Detecting Earnings Management 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings 2001Empirical research on accounting choice 2002Errors in Estimating Accruals: Implications for Empirical Research 2000Research design issues in earnings management studies

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2015Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers 2016A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments 2017The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms 2020Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance 2021Internal audit quality and earnings management: evidence from the UK

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Year2011

Typearticle

Published2011-06-03

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations62

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-011-9160-9

openalex_workW2013300836

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2015One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting

2018Modelling Receivables and Deferred Revenues to Detect Revenue Management

2014Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management