Post-initial public offering earnings management driven by insider selling motives : using KOSDAQ initial public offerings
Youngsoon S. Cheon; Moonchul Kim; Munho Hwang
| Year of publication: |
2011
|
|---|---|
| Authors: | Cheon, Youngsoon S. ; Kim, Moonchul ; Hwang, Munho |
| Published in: |
Asia-Pacific journal of financial studies. - Richmond : Wiley-Blackwell, ISSN 2041-9945, ZDB-ID 2616683-5. - Vol. 40.2011, 5, p. 627-657
|
| Subject: | Initial public offerings | Discretionary accruals | Insider selling | Lockup provision | Information asymmetry | Real activities management | Börsengang | Initial public offering | Asymmetrische Information | Asymmetric information | Bilanzpolitik | Accounting policy | Insiderhandel | Insider trading | Rückstellung | Accrual | Emissionsgeschäft | Underwriting business | Börsenkurs | Share price |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009566679