Matches in SemOpenAlex for { <https://semopenalex.org/work/W2100048619> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W2100048619 abstract "We find that IPO firms engage in real and accrual earnings management during the IPO and that big-N audit firms constrain discretionary expenses-based and accrual-based manipulations. The restriction of these forms of earnings management leads IPO firms to resort to a higher level of sales-based manipulation. Our results show that both sales-based and accrual-based earnings management predict post-IPO return underperformance, and that sales-based manipulation has the most severe negative consequences for future return performance. In addition, we find IPO firms audited by big-N audit firms experience a severe decline in post-IPO return performance due to the extensive use of sales-based manipulation that takes place during the offer year." @default.
- W2100048619 created "2016-06-24" @default.
- W2100048619 creator A5053289711 @default.
- W2100048619 creator A5078488058 @default.
- W2100048619 creator A5087889842 @default.
- W2100048619 date "2013-01-01" @default.
- W2100048619 modified "2023-09-27" @default.
- W2100048619 title "Effects of Audit Quality on Real and Accrual Earnings Management and Subsequent Return Performance: Evidence from IPOs" @default.
- W2100048619 doi "https://doi.org/10.2139/ssrn.2225409" @default.
- W2100048619 hasPublicationYear "2013" @default.
- W2100048619 type Work @default.
- W2100048619 sameAs 2100048619 @default.
- W2100048619 citedByCount "5" @default.
- W2100048619 countsByYear W21000486192014 @default.
- W2100048619 countsByYear W21000486192015 @default.
- W2100048619 countsByYear W21000486192016 @default.
- W2100048619 countsByYear W21000486192017 @default.
- W2100048619 countsByYear W21000486192023 @default.
- W2100048619 crossrefType "journal-article" @default.
- W2100048619 hasAuthorship W2100048619A5053289711 @default.
- W2100048619 hasAuthorship W2100048619A5078488058 @default.
- W2100048619 hasAuthorship W2100048619A5087889842 @default.
- W2100048619 hasConcept C111472728 @default.
- W2100048619 hasConcept C121955636 @default.
- W2100048619 hasConcept C12559387 @default.
- W2100048619 hasConcept C138885662 @default.
- W2100048619 hasConcept C140181557 @default.
- W2100048619 hasConcept C144133560 @default.
- W2100048619 hasConcept C199521495 @default.
- W2100048619 hasConcept C2776218570 @default.
- W2100048619 hasConcept C2779530757 @default.
- W2100048619 hasConcept C2781009383 @default.
- W2100048619 hasConcept C2781426361 @default.
- W2100048619 hasConcept C4577558 @default.
- W2100048619 hasConceptScore W2100048619C111472728 @default.
- W2100048619 hasConceptScore W2100048619C121955636 @default.
- W2100048619 hasConceptScore W2100048619C12559387 @default.
- W2100048619 hasConceptScore W2100048619C138885662 @default.
- W2100048619 hasConceptScore W2100048619C140181557 @default.
- W2100048619 hasConceptScore W2100048619C144133560 @default.
- W2100048619 hasConceptScore W2100048619C199521495 @default.
- W2100048619 hasConceptScore W2100048619C2776218570 @default.
- W2100048619 hasConceptScore W2100048619C2779530757 @default.
- W2100048619 hasConceptScore W2100048619C2781009383 @default.
- W2100048619 hasConceptScore W2100048619C2781426361 @default.
- W2100048619 hasConceptScore W2100048619C4577558 @default.
- W2100048619 hasLocation W21000486191 @default.
- W2100048619 hasOpenAccess W2100048619 @default.
- W2100048619 hasPrimaryLocation W21000486191 @default.
- W2100048619 hasRelatedWork W1937783556 @default.
- W2100048619 hasRelatedWork W1968941381 @default.
- W2100048619 hasRelatedWork W1995849742 @default.
- W2100048619 hasRelatedWork W2154234992 @default.
- W2100048619 hasRelatedWork W2184245177 @default.
- W2100048619 hasRelatedWork W2528317162 @default.
- W2100048619 hasRelatedWork W2559986105 @default.
- W2100048619 hasRelatedWork W2776394118 @default.
- W2100048619 hasRelatedWork W3119521567 @default.
- W2100048619 hasRelatedWork W3123163885 @default.
- W2100048619 isParatext "false" @default.
- W2100048619 isRetracted "false" @default.
- W2100048619 magId "2100048619" @default.
- W2100048619 workType "article" @default.