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Real and accrual earnings management and IPO failure risk

Real and accrual earnings management and IPO failure risk

 Alhadaba, Mohammad.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 55-92. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessAccounting accrualsAccounting choicesEarnings managementInitial public offeringsIPO failureReal activities
Tác giả CN Alhadaba, Mohammad.
Nhan đề Real and accrual earnings management and IPO failure risk / Mohammad Alhadaba, Iain Clacherb & Kevin Keaseyb.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 55-92.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt This paper analyses the relationship between real and accrual earnings management activities and IPO failure risk. While the association between accrual earnings management and IPO failure has been researched in a limited setting, to date, there has been no work that analyses the impact of real activities-based manipulation on the probability of IPO failure. Based on a sample of 570 UK IPO firms that went public over the period 1998–2008, we find evidence that IPO firms manipulate earnings upward utilising real and accrual earnings management during the IPO year.
Thuật ngữ chủ đề Accounting-Periodicals.
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals.
Từ khóa tự do Accounting accruals
Từ khóa tự do Accounting choices
Từ khóa tự do Earnings management
Từ khóa tự do Initial public offerings
Từ khóa tự do IPO failure
Từ khóa tự do Real activities
Tác giả(bs) CN Clacherb, Iain.
Tác giả(bs) CN Keaseyb, Kevin.
Nguồn trích Accounting and Business Research.- Volume 45, N1, 2015.
MARC
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260[ ] |a London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : |b Routledge, Taylor & Francis , |c 2015.
300[ ] |a pages 55-92.
362[0 ] |a Vol. 45, N.1 (2015)
490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a This paper analyses the relationship between real and accrual earnings management activities and IPO failure risk. While the association between accrual earnings management and IPO failure has been researched in a limited setting, to date, there has been no work that analyses the impact of real activities-based manipulation on the probability of IPO failure. Based on a sample of 570 UK IPO firms that went public over the period 1998–2008, we find evidence that IPO firms manipulate earnings upward utilising real and accrual earnings management during the IPO year.
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653[0 ] |a IPO failure
653[0 ] |a Real activities
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700[1 ] |a Keaseyb, Kevin.
773[ ] |t Accounting and Business Research. |g Volume 45, N1, 2015.
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