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Do initial public offering firms manage accruals? Evidence from individual accounts
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Do initial public offering firms manage accruals? Evidence from individual accounts (2011)Do initial public offering firms manage a…Detecting Earnings Management (2012)Detecting Earnings ManagementLitigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings (2008)Litigation Risk, Audit Qualit…Earnings quality at initial public offerings (2008)Earnings quality at initial p…Performance matched discretionary accrual measures (2005)Performance matched discretio…Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Empirical research on accounting choice (2001)Empirical research on account…Earnings management: a perspective (2001)Earnings management: a perspe…Research design issues in earnings management studies (2000)Research design issues in ear…Errors in Estimating Accruals: Implications for Empirical Research (1999)Errors in Estimating Accruals…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Are Accruals during Initial Public Offerings Opportunistic? (1998)Are Accruals during Initial P…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Detecting Earnings Management. (1995)Detecting Earnings Management.Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…The Information Content of the Deferred Tax Valuation Allowance: Evidence from Venture-Capital-Backed IPO Firms (2025)The Information Content of th…Internal audit quality and earnings management: evidence from the UK (2021)Internal audit quality and ea…Strategic Timing of IPOs and Disclosure: A Dynamic Model of Multiple Firms (2020)Strategic Timing of IPOs and …Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance (2020)Do IPO Firms Misclassify Expe…Modelling Receivables and Deferred Revenues to Detect Revenue Management (2018)Modelling Receivables and Def…The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms (2017)The sharpest tool in the shed…Real and Accrual Earnings Management around Initial Public Offerings in Jordan (2017)Real and Accrual Earnings Man…Management Bias Across Multiple Accounting Estimates (2017)Management Bias Across Multip…A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments (2016)A Comparative Analysis of Rea…When Does Pre‐ IPO Financial Reporting Trigger Post‐ IPO Legal Consequences? (2015)When Does Pre‐ IPO Financial …One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting (2015)One Size Does Not Fit All: Ho…Managers' Strategic Reporting Judgments in Audit Negotiations (2015)Managers' Strategic Reporting…Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers (2015)Accrual-based and real activi…Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management (2014)Forecasts in IPO Prospectuses…A genre-theoretic approach to financial reporting research (2013)A genre-theoretic approach to…Corporate performance and managerial remuneration (1985)Positive Accounting Theory (1985)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Accruals and the Prediction of Future Cash Flows (2001)Earnings Management During Import Relief Investigations (1991)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Does Earnings Management Affect Firms’ Investment Decisions? (2008)The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)The economic implications of corporate financial reporting (2005)Experimental and Quasi-Experimental Designs for Research (1963)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Debt covenant violation and manipulation of accruals (1994)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The cost of capital, corporation finance and the theory of investment (2008)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Earnings management and the performance of seasoned equity offerings1I gratefully acknowledge the comments and suggestions of Philip Berger, Patricia Dechow, Kenneth Gaver (the referee), Robert Holthausen, Wayne Mikkelson (the editor), and Richard Sloan. I also thank Andrew Alford, Brad Barber, Randolph Beatty, Ilia Dichev, Paul Fisher, Gary Gorton, Paul Griffin, David Larcker, Mark Low, Patricia O'Brien, Madhav Rajan, Jay Ritter, Mark Vargus, Robert Verrecchia, Franco Wong, and workshop participants at the 1996 American Accounting Association meetings, Columbia University, Emory University, INSEAD, London Business School, MIT, New York University, Northwestern University, Purdue University, University of California at Davis, University of Chicago, University of Michigan, University of Minnesota, University of Pennsylvania, and Yale University for useful comments. I am indebted to Mark Vargus for access to his FORTRAN sub-routines. Errors and omissions are my responsibility.1 (1998)Capital markets research in accounting (2001)Board, audit committee, culture and earnings management: Malaysian evidence (2006)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2000Research design issues in earnings management studies998 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 1998Are Accruals during Initial Public Offerings Opportunistic?726 cited
  • 2008Earnings quality at initial public offerings667 cited
  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
  • 2001Earnings management: a perspective469 cited
  • 2008Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings454 cited

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  • 1999Errors in Estimating Accruals: Implications for Empirical Research365 cited
  • Cited by

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    • 2020Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance43 cited
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    • 2013A genre-theoretic approach to financial reporting research26 cited
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