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Earnings Accruals and Real Activities Management around Initial Public Offerings
Peter Ising
€ 62.79
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Description for Earnings Accruals and Real Activities Management around Initial Public Offerings
Paperback. Num Pages: 225 pages, 5 black & white illustrations, 32 black & white tables, biography. BIC Classification: KFCM; KJM. Category: (P) Professional & Vocational. Dimension: 210 x 148 x 15. Weight in Grams: 295.
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. ... Read more
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. ... Read more
Product Details
Format
Paperback
Publication date
2013
Publisher
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Germany
Number of pages
225
Condition
New
Number of Pages
225
Place of Publication
, Germany
ISBN
9783658037932
SKU
V9783658037932
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
About Peter Ising
Peter Ising wrote his dissertation under the supervision of Prof. Dr. Dieter Pfaff at the Department of Business Administration at the University of Zurich.
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