Accrual-based and real earnings management activities around initial public offerings
碩士 === 開南大學 === 會計學系 === 100 === The objective of this study is to examine accrual-based and real earnings management activities around initial public offerings (IPO). Consistent with our prediction, we find that IPO firms do engage in both accrual-based and real activities manipulation in the IPO y...
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ndltd-TW-100KNU007360012015-10-13T21:07:18Z http://ndltd.ncl.edu.tw/handle/74110683306515035571 Accrual-based and real earnings management activities around initial public offerings 公司新上市前後之應計基礎與實質盈餘管理行為之研究 LIN,Chih-hung 林志鴻 碩士 開南大學 會計學系 100 The objective of this study is to examine accrual-based and real earnings management activities around initial public offerings (IPO). Consistent with our prediction, we find that IPO firms do engage in both accrual-based and real activities manipulation in the IPO year. Furthermore, IPO firms would shift form accrual-based to real earnings management in the post-IPO period. We also find that IPO firms’ choices to accrual and real earnings management are significantly associated with various measures of corporate governance. Finally, we find that real earnings management has greater negative effect on post-IPO performance that accrual-based earnings management. Overall, our empirical results provide new evidence that IPO firms tend to engage in both accrual and real earnings management activities, and they substitute between two methods. Lai,Shu-miao 賴淑妙 2012 學位論文 ; thesis 54 zh-TW |
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碩士 === 開南大學 === 會計學系 === 100 === The objective of this study is to examine accrual-based and real earnings management activities around initial public offerings (IPO). Consistent with our prediction, we find that IPO firms do engage in both accrual-based and real activities manipulation in the IPO year. Furthermore, IPO firms would shift form accrual-based to real earnings management in the post-IPO period. We also find that IPO firms’ choices to accrual and real earnings management are significantly associated with various measures of corporate governance. Finally, we find that real earnings management has greater negative effect on post-IPO performance that accrual-based earnings management. Overall, our empirical results provide new evidence that IPO firms tend to engage in both accrual and real earnings management activities, and they substitute between two methods.
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author2 |
Lai,Shu-miao |
author_facet |
Lai,Shu-miao LIN,Chih-hung 林志鴻 |
author |
LIN,Chih-hung 林志鴻 |
spellingShingle |
LIN,Chih-hung 林志鴻 Accrual-based and real earnings management activities around initial public offerings |
author_sort |
LIN,Chih-hung |
title |
Accrual-based and real earnings management activities around initial public offerings |
title_short |
Accrual-based and real earnings management activities around initial public offerings |
title_full |
Accrual-based and real earnings management activities around initial public offerings |
title_fullStr |
Accrual-based and real earnings management activities around initial public offerings |
title_full_unstemmed |
Accrual-based and real earnings management activities around initial public offerings |
title_sort |
accrual-based and real earnings management activities around initial public offerings |
publishDate |
2012 |
url |
http://ndltd.ncl.edu.tw/handle/74110683306515035571 |
work_keys_str_mv |
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