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Earnings management before IPOs: Are institutional investors misled?
16 references·13 citing·42 second hop
Earnings management before IPOs: Are institutional investors misled? (2017)Earnings management before IPOs: Are inst…Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)Managing for the Moment: The …Discretionary Revenues as a Measure of Earnings Management (2010)Discretionary Revenues as a M…Earnings quality at initial public offerings (2008)Earnings quality at initial p…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Initial Public Offerings: An Analysis of Theory and Practice (2006)Initial Public Offerings: An …Performance matched discretionary accrual measures (2005)Performance matched discretio…Are IPOs Really Underpriced? (2004)Are IPOs Really Underpriced?Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises (2001)The Reversal of Abnormal Accr…Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…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…The underpricing of initial public offerings and the partial adjustment phenomenon (1993)The underpricing of initial p…How investment bankers determine the offer price and allocation of new issues (1989)How investment bankers determ…Information quality and the valuation of new issues (1986)Information quality and the v…Registration system and IPO pricing efficiency: Evidence from China (2023)Registration system and IPO p…Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings (2023)Audit Quality, Institutional …Pre-IPO earnings management: Evidence from India (2021)Pre-IPO earnings management: …Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria (2021)Corporate Tax Avoidance, Free…Air pollution and initial public offering underpricing (2021)Air pollution and initial pub…External financing and earnings management: Evidence from international data (2020)External financing and earnin…Earnings management in the pre-IPO process: Biases and predictors (2019)Earnings management in the pr…Does supplier stability matter in initial public offering pricing? (2019)Does supplier stability matte…Differences of opinion, institutional bids, and IPO underpricing (2019)Differences of opinion, insti…The impact of pre-IPO performance pressure on research and development investments of an IPO firm: Evidence from China (2018)The impact of pre-IPO perform…Real and Accrual Earnings Management around Initial Public Offerings in Jordan (2017)Real and Accrual Earnings Man…Do institutional investors reinforce or reduce agency problems? Earnings management and the post-IPO performance (2017)Do institutional investors re…Cognitive reference points, institutional investors' bid prices, and IPO pricing: Evidence from IPO auctions in China (2017)Cognitive reference points, i…Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Investor Psychology and Security Market Under‐ and Overreactions (1998)Capital markets research in accounting (2001)Do investors overvalue firms with bloated balance sheets? (2004)Detecting Earnings Management (2012)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Initial Public Offerings and Underwriter Reputation (1990)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)Investment banking, reputation, and the underpricing of initial public offerings (1986)Why new issues are underpriced (1986)The Long‐Run Performance of initial Public Offerings (1991)Underpricing and Entrepreneurial Wealth Losses in IPOs: Theory and Evidence (2001)IPO Market Cycles: Bubbles or Sequential Learning? (2002)Dancing with Strangers: Aspiration Performance and the Search for Underwriting Syndicate Partners (2005)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)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Experimental and Quasi-Experimental Designs for Research (1963)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)The Capital Structure Puzzle (1984)Where Have All the IPOs Gone? (2013)Corporate Investment and Stock Market Listing: A Puzzle? (2014)Does Going Public Affect Innovation? (2015)The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)A Review of IPO Activity, Pricing, and Allocations (2002)Whom You Know Matters: Venture Capital Networks and Investment Performance (2007)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
this work references cited by second hop

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 1989How investment bankers determine the offer price and allocation of new issues1,815 cited
  • 1986Information quality and the valuation of new issues1,180 cited
  • 1993The underpricing of initial public offerings and the partial adjustment phenomenon988 cited
  • 2006Initial Public Offerings: An Analysis of Theory and Practice841 cited
  • 1998Are Accruals during Initial Public Offerings Opportunistic?726 cited
  • 2008Earnings quality at initial public offerings667 cited
  • 2015Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation622 cited
  • 2001The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises609 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
  • 2004

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Are IPOs Really Underpriced?
541 cited
  • 2010Discretionary Revenues as a Measure of Earnings Management517 cited
  • Cited by

    • 2020External financing and earnings management: Evidence from international data53 cited
    • 2017Do institutional investors reinforce or reduce agency problems? Earnings management and the post-IPO performance48 cited
    • 2019Does supplier stability matter in initial public offering pricing?45 cited
    • 2019Differences of opinion, institutional bids, and IPO underpricing41 cited
    • 2019Earnings management in the pre-IPO process: Biases and predictors33 cited
    • 2023Registration system and IPO pricing efficiency: Evidence from China31 cited
    • 2017Cognitive reference points, institutional investors' bid prices, and IPO pricing: Evidence from IPO auctions in China28 cited
    • 2021Pre-IPO earnings management: Evidence from India27 cited
    • 2021Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria26 cited
    • 2023Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings23 cited
    • 2021Air pollution and initial public offering underpricing21 cited
    • 2017Real and Accrual Earnings Management around Initial Public Offerings in Jordan19 cited
    • 2018The impact of pre-IPO performance pressure on research and development investments of an IPO firm: Evidence from China19 cited