Impact of audit quality and ownership structure on the bias and accuracy of earnings forecasts issued in IPO prospectuses : evidence from a frontier market
Year of publication: |
2013
|
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Authors: | Karim, A. K. M. Waresul ; Ahmed, Kamran ; Hasan, Tanweer |
Published in: |
Studies in economics and finance. - Bradford : Emerald, ISSN 1086-7376, ZDB-ID 2364532-5. - Vol. 30.2013, 4, p. 288-316
|
Subject: | earnings forecast bias | initial public offerings (IPOs) | international accounting | Börsengang | Initial public offering | Eigentümerstruktur | Ownership structure | Prognose | Forecast | Wirtschaftsprüfung | Financial audit | Gewinnprognose | Earnings announcement | Gewinn | Profit | Prognoseverfahren | Forecasting model |
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