Coverart for item
The Resource Earnings accruals and real activities management around initial public offerings : evidence from specific industries, Peter Ising

Earnings accruals and real activities management around initial public offerings : evidence from specific industries, Peter Ising

Label
Earnings accruals and real activities management around initial public offerings : evidence from specific industries
Title
Earnings accruals and real activities management around initial public offerings
Title remainder
evidence from specific industries
Statement of responsibility
Peter Ising
Creator
Subject
Language
eng
Summary
The beginning of the new millennium was characterized by company scandals in accounting around the world. A transparent and fair presentation of financial statements is beneficial for capital market participants. Especially around initial public offerings different incentives of these players exist to influence financial statements in diverse aspects. Therefore, studies of earnings management try to identify abnormal behavior. Peter Ising covers additional aspects to shed light on substantial drivers of discretionary reporting behavior around going public. Factors like influence on real activities, industry affiliation, and specific years in the IPO process add further insight to this theoretical and practical topic. The dependence on these factors is high and confirms that company specifics are important for interpretation of financial results
http://library.link/vocab/creatorName
Ising, Peter,
Degree
Ph.D.
Dewey number
332.63/22
Dissertation year
2013
Granting institution
University of Zurich
Illustrations
illustrations
Index
no index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • theses
  • bibliography
http://library.link/vocab/subjectName
  • Earnings management
  • Going public (Securities)
  • Corporations
Label
Earnings accruals and real activities management around initial public offerings : evidence from specific industries, Peter Ising
Instantiates
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references
Color
multicolored
Contents
Earnings Management -- Real Activities Management -- Initial Public Offering
Control code
ocn862066131
Dimensions
unknown
Extent
1 online resource (xxiv, 225 pages)
File format
unknown
Form of item
online
Isbn
9783658037949
Isbn Type
(electronic bk.)
Level of compression
unknown
Other control number
10.1007/978-3-658-03794-9
Other physical details
illustrations
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)862066131
Label
Earnings accruals and real activities management around initial public offerings : evidence from specific industries, Peter Ising
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references
Color
multicolored
Contents
Earnings Management -- Real Activities Management -- Initial Public Offering
Control code
ocn862066131
Dimensions
unknown
Extent
1 online resource (xxiv, 225 pages)
File format
unknown
Form of item
online
Isbn
9783658037949
Isbn Type
(electronic bk.)
Level of compression
unknown
Other control number
10.1007/978-3-658-03794-9
Other physical details
illustrations
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)862066131

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