Real and accrual earnings management, regulatory environments, audit quality and IPO failure risk
This thesis builds on information asymmetry, agency conflicts and litigation-risk backgrounds to examine real and accrual earnings management activities around Initial Public Offerings (IPOs), mitigating factors (regulators and auditors), and consequences for future performance (stock return and IPO...
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University of Leeds
2012
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.589149 |