000 02932nam a22004575i 4500
001 978-3-658-03794-9
003 DE-He213
005 20200420211745.0
007 cr nn 008mamaa
008 131006s2014 gw | s |||| 0|eng d
020 _a9783658037949
_9978-3-658-03794-9
024 7 _a10.1007/978-3-658-03794-9
_2doi
050 4 _aHB71-74
072 7 _aKC
_2bicssc
072 7 _aBUS000000
_2bisacsh
082 0 4 _a330
_223
100 1 _aIsing, Peter.
_eauthor.
245 1 0 _aEarnings Accruals and Real Activities Management around Initial Public Offerings
_h[electronic resource] :
_bEvidence from Specific Industries /
_cby Peter Ising.
264 1 _aWiesbaden :
_bSpringer Fachmedien Wiesbaden :
_bImprint: Springer Gabler,
_c2014.
300 _aXXIV, 225 p. 5 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aEarnings Management -- Real Activities Management -- Initial Public Offering.
520 _aThe 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.  .
650 0 _aAccounting.
650 0 _aBookkeeping.
650 0 _aEconomics.
650 0 _aManagement science.
650 1 4 _aEconomics.
650 2 4 _aEconomics, general.
650 2 4 _aAccounting/Auditing.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783658037932
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-658-03794-9
912 _aZDB-2-SBE
942 _cEBK
999 _c50891
_d50891