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Earnings Management and Performance of IPO Firms: Evidence from India
16 references·0 citing·46 second hopsampled
Earnings Management and Performance of IPO Firms: Evidence from India (2019)Earnings Management and Performance of IP…Opportunistic earnings management during initial public offerings: evidence from India (2016)Opportunistic earnings manage…Earnings Management And Initial Public Offerings: An Empirical Analysis (2013)Earnings Management And Initi…Underwriter reputation, earnings management and the long‐run performance of initial public offerings (2009)Underwriter reputation, earni…Earnings quality at initial public offerings (2008)Earnings quality at initial p…Board of Directors and Opportunistic Earnings Management: Evidence from India (2008)Board of Directors and Opport…Board of Directors and Opportunistic Earnings Management: Evidence from India (2008)Board of Directors and Opport…Regulations, earnings management, and post-IPO performance: The Chinese evidence (2007)Regulations, earnings managem…Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings in Hong Kong (2006)Earnings Management, Corporat…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Earnings management of seasoned equity offering firms in Korea (2002)Earnings management of season…Earnings Management: IPO Valuation and Subsequent Performance (2001)Earnings Management: IPO Valu…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)Earnings management and the p…Are Accruals during Initial Public Offerings Opportunistic? (1998)Are Accruals during Initial P…Accounting Choices of Issuers of Initial Public Offerings* (1994)Accounting Choices of Issuers…Initial Public Offerings, Accounting Choices, and Earnings Management* (1993)Initial Public Offerings, Acc…The Long‐Run Performance of initial Public Offerings (1991)The Long‐Run Performance of 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)Auditor size and audit quality (1981)Valuing IPOs (1999)How Are Earnings Managed? An Examination of Specific Accruals* (2004)Tunneling as an incentive for earnings management during the IPO process in China (2009)The New Issues Puzzle (1995)From State to Market: A Survey of Empirical Studies on Privatization (2001)Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China (2012)Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies (2015)Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality (2020)The theory and practice of econometrics (1986)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Positive Accounting Theory (1985)Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Disclosure of information on intellectual capital in Danish IPO prospectuses (2005)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Ownership structure and earnings management in emerging markets—An institutionalized agency perspective (2017)How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020)Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures (2021)An Empirical Evaluation of Accounting Income Numbers (1968)THE PERFORMANCE OF MUTUAL FUNDS IN THE PERIOD 1945–1964 (1968)Do CEO Stock Options Prevent or Promote Fraudulent Financial Reporting? (2006)Board Monitoring and Earnings Management Pre- and Post-IFRS (2011)The effects of corporate governance on financial performance and financial distress: evidence from Egypt (2015)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)Does the Stock Market Overreact? (1985)INITIAL PUBLIC OFFERINGS (1988)Event Studies in Economics and Finance (1997)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Performance matched discretionary accrual measures (2005)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports (2010)Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1991The Long‐Run Performance of initial Public Offerings3,500 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1998Earnings 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.1838 cited
  • 1998Are Accruals during Initial Public Offerings Opportunistic?726 cited
  • 2008Earnings quality at initial public offerings667 cited
  • 1994Accounting Choices of Issuers of Initial Public Offerings*341 cited
  • 1993Initial Public Offerings, Accounting Choices, and Earnings Management*311 cited
  • 2001Earnings Management: IPO Valuation and Subsequent Performance301 cited
  • 2008Board of Directors and Opportunistic Earnings Management: Evidence from India270 cited
  • 2007Regulations, earnings management, and post-IPO performance: The Chinese evidence184 cited
  • 2008

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Board of Directors and Opportunistic Earnings Management: Evidence from India
175 cited
  • 2006Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings in Hong Kong75 cited
  • 2002Earnings management of seasoned equity offering firms in Korea73 cited
  • 2009Underwriter reputation, earnings management and the long‐run performance of initial public offerings65 cited
  • 2016Opportunistic earnings management during initial public offerings: evidence from India44 cited
  • 2013Earnings Management And Initial Public Offerings: An Empirical Analysis34 cited
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