Earnings management in the post-IPO years and their impact on the long-run stock performance of foreign versus domestic IPO firms
Year of publication: |
2024
|
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Authors: | Haman, Janto ; Lu, Wei ; Naidu, Dharmendra |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 64.2024, 3, p. 2871-2913
|
Subject: | discretionary (abnormal) long-term accruals | domestic IPO firms | foreign IPO firms | institutional investors | long-run stock return | Börsengang | Initial public offering | Börsenkurs | Share price | Bilanzpolitik | Accounting policy | Institutioneller Investor | Institutional investor | Kapitaleinkommen | Capital income | Rückstellung | Accrual | Eigentümerstruktur | Ownership structure |
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