Purpose – The purpose of this paper is to investigate the relation between a firm's cash conversion cycle and its profitability. Design/methodology/approach – The relation between the firm's cash conversion cycle and its profitability is examined using dynamic panel data analysis for a...

This paper analyses the relationship between real and accrual earnings management activities and IPO failure risk. While the association between accrual earnings management and IPO failure has been researched in a limited setting, to date, there has been no work that analyses the impact of real...