| Vorliegende Sprache |
eng |
| Hinweise auf parallele Ausgaben |
489424023 Druckausg.: ‡Ising, Peter: Earnings accruals and real activities management around initial public offerings |
| ISBN |
978-3-658-03793-2 |
| Name |
Ising, Peter |
| T I T E L |
Earnings Accruals and Real Activities Management around Initial Public Offerings |
| Zusatz zum Titel |
Evidence from Specific Industries |
| Verlagsort |
Wiesbaden |
| Verlag |
Springer Fachmedien Wiesbaden |
| Erscheinungsjahr |
2014 |
| 2014 |
| Umfang |
Online-Ressource (XXIV, 225 p. 5 illus, online resource) |
| Reihe |
SpringerLink. Bücher |
| Notiz / Fußnoten |
Description based upon print version of record |
| Weiterer Inhalt |
Foreword; Acknowledgment; Table of Contents; List of Abbreviations and Symbols; List of Figures; List of Tables; 1. Introduction; 1.1 Motivation; 1.2 Objective; 2. Initial Public Offerings; 2.1 Process of an IPO; 2.2 Motivations for Going Public; 2.3 Industry Differences; 3. Discretionary Reporting; 3.1 Definition; 3.2 Earnings Accruals and Real Activities Management; 3.2.1 Earnings Accruals Management; 3.2.2 Real Activity Management; 3.3 IPO Specifics; 3.3.1 Agents and Motivation; 3.3.2 Discretionary Reporting; 4. Literature Overview; 4.1 State of Research; 4.2 Earnings Accruals Management. 4.2.1 Teoh et al. (1998b)4.2.2 Ball/Shivakumar (2008); 4.3 Real Activities Management; 4.3.1 Roychowdhury (2006); 4.3.2 Gunny (2010); 4.4 Multi-Dimensional Approaches; 4.4.1 Cohen/Zarowin (2010); 4.4.2 Fedyk et al. (2012); 5. Hypotheses and Models; 5.1 Hypotheses Development; 5.1.1 Research Aspects; 5.1.2 Hypotheses for Periods around IPO; 5.1.3 Hypotheses for Specific Industries; 5.2 Econometric Models; 5.2.1 General; 5.2.2 Accruals and Real Activity Models; 5.2.3 Research Design; 6. Empirical Study; 6.1 Sample and Data; 6.2 Descriptive Statistics; 6.3 Empirical Results. 6.3.1 Results for Periods around IPO6.3.2 Results for Specific Industries; 6.3.3 Summary of Results; 6.4 Robustness Analyses; 6.4.1 Tests for Regression Assumptions; 6.4.2 Further Models; 7. Conclusion; 7.1 Summary; 7.2 Limitations; 7.3 Research Perspectives; Appendix; References |
| Titelhinweis |
Druckausg.: ‡Ising, Peter: Earnings accruals and real activities management around initial public offerings |
| ISBN |
ISBN 978-3-658-03794-9 |
| Klassifikation |
BUS069000 |
| KC |
| BUS000000 |
| 657.3 |
| 330 |
| 657.6 |
| HB71-74 |
| Kurzbeschreibung |
Earnings Management -- Real Activities Management -- Initial Public Offering. |
| 2. Kurzbeschreibung |
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. Contents Initial Public Offerings Discretionary Reporting Earnings Accruals and Real Activities Management Target Groups Researchers and students in business administration with a focus on accounting and finance Investment analysts, executives and others involved in the area of investment banking The Author Peter Ising wrote his dissertation under the supervision of Prof. Dr. Dieter Pfaff at the Department of Business Administration at the University of Zurich. . |
| 1. Schlagwortkette |
Bilanzpolitik |
| Going Public |
| Empirische Sozialforschung |
| Methode |
| ANZEIGE DER KETTE |
Bilanzpolitik -- Going Public -- Empirische Sozialforschung -- Methode |
| 2. Schlagwortkette |
Bilanzpolitik |
| Going Public |
| Empirische Sozialforschung |
| Methode |
| ANZEIGE DER KETTE |
Bilanzpolitik -- Going Public -- Empirische Sozialforschung -- Methode |
| SWB-Titel-Idn |
395819504 |
| Signatur |
Springer E-Book |
| Bemerkungen |
Elektronischer Volltext - Campuslizenz |
| Elektronische Adresse |
$uhttp://dx.doi.org/10.1007/978-3-658-03794-9 |
| Internetseite / Link |
Volltext |
| Siehe auch |
Volltext |
| Siehe auch |
Cover |
