Liu, Jianlei; Uchida, Konari; Gao, Ruidong; Clarkson, Peter - In: Accounting and Finance 54 (2014) 2, pp. 505-537
type="main" xml:id="acfi12006-abs-0001" <title type="main">Abstract</title> <p>Discretionary current accruals of Chinese initial public offering (IPO) firms decreased after the abolition of fixed-price offering systems that directly linked offering price to reported earnings. Results suggest IPO firms that decrease...</p>
