Earnings quality at initial public offerings in China

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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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Bibliographic Details
Main Author:	REN, Shaohong
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2016
Subjects:	initial public offering; earnings quality; earnings management; CSRC regulation
Online Access:	https://eprints.nottingham.ac.uk/36893/

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