Earnings management of initial public offering firms : evidence from regulation changes in China
Year of publication: |
2014
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Authors: | Liu, Jianlei ; Uchida, Konari ; Gao, Ruidong |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 54.2014, 2, p. 505-537
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Subject: | Earnings management | Initial public offerings process | Fixed-price offering systems | Bank loan | China | Börsengang | Initial public offering | Bilanzpolitik | Accounting policy |
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