Earnings quality at initial public offerings in China
This paper examines earnings management during IPO process in the Chinese context. Disagreeing with previous research, this study finds that IPO firms are not motivated to manage earnings upward before IPO. Managers are inclined to overstate the earnings of IPO year and these inflated earnings would...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2016
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| Online Access: | https://eprints.nottingham.ac.uk/36893/ |