Does leverage constrain real and AEM around IPO corporate event? evidence from the emerging market

QR Code

Does leverage constrain real and AEM around IPO corporate event? evidence from the emerging market

The article investigates whether Malaysian initial public offering (IPO) firms engage in real and accrual earnings management (AEM) and examines the impact of leverage on the earnings management’s discretionary behaviour of the firms for the period of 2003–2013. The Dechow, Sloan, and Sweeney (1995,...

Full description

Bibliographic Details
Main Authors:	Kalgo, Sani Hussaini, Amin Noordin, Bany Ariffin, Nahar, Hairul Suhaimi
Format:	Article
Language:	English
Published:	SAGE Publications 2019
Online Access:	http://psasir.upm.edu.my/id/eprint/79435/ http://psasir.upm.edu.my/id/eprint/79435/1/Does%20leverage%20constrain%20real%20and%20AEM%20around%20IPO%20.pdf

Similar Items

The impact of institutional investors on real and accrual earnings management around IPO: evidence from Malaysian emerging market
by: Kalgo, Sani Hussaini, et al.
Published: (2015)

The impact of IPO attributes, firm-level characteristics and ownership on Malaysian IPO firms’ earnings management
by: Kalgo, Sani Hussaini, et al.
Published: (2022)

Earnings quality of Malaysian IPO firms: the effect of share moratorium provision and institutional ownership
by: Kalgo, Sani Hussaini, et al.
Published: (2016)

Earnings management practices and the impact of institutional ownership, share moratorium and retained ownership on earnings management discretionary behaviour of the Malaysian IPO companies
by: Kalgo, Sani Hussaini
Published: (2015)

Boothyord Dewhurst and Hitachi AEM design for assembly : a comparative study
by: Muhamad Farkhanif, Jamaluddin
Published: (2010)

The Valuation of Goggle IPO: an application of real options theory.
by: Ning, Da
Published: (2007)

The Valuation of Google IPO: An Application of Real Options Theory
by: Ning, Da
Published: (2007)

Impact of leverage and managerial skills on shareholders' return
by: Tunde, Matemilola Bolaji, et al.
Published: (2013)

Event-triggered constrained control of positive systems with input saturation
by: Yin, YanYan, et al.
Published: (2018)

The impact of banking concentration on firm leverage in emerging markets
by: Farzin, Abadi, et al.
Published: (2016)

Impacts of dividend policy and leverage on the probability of IPO firms to conduct SEOs: survival analysis of Hong Kong listed firms
by: Kamani, Mohammad Salman Akber
Published: (2022)

Does CEO education influence the target leverage and speed of adjustment?
by: Chua, Mei Shan, et al.
Published: (2020)

Does Business Strategy hold the key to understanding Long-Run IPO Performance?
by: Weinberg, David Jeannot
Published: (2008)

Does mispricing, liquidity or third-party certification contribute to IPO downside risk?
by: Reber, Beat
Published: (2017)

PSO-LFDE Algorithm on Constrained Real-Parameter Optimisation Test Functions
by: Nafrizuan, Mat Yahya, et al.
Published: (2023)

Does bribery help or hurt firm growth around the world?
by: Zhou, J., et al.
Published: (2012)

Constraining the 21 cm brightness temperature of the IGM at z = 6.6 around LAEs with the murchison widefield array
by: Trott, Cathryn, et al.
Published: (2021)

Performance of Buyout IPO’s as compared to Non Buyout IPO’s in the UK
by: TALREJA, KARISHMA
Published: (2009)

Growth opportunity and IPO value: an empirical study of Malaysian IPOs
by: Ong, Chui Zi, et al.
Published: (2020)

Leverage effect and switching of market efficiency post goods and services tax (GST) imposition
by: Lee, Yok Yong, et al.
Published: (2018)

Leverage effect and switching of market efficiency post goods and services tax (GST) imposition
by: Lee, Yok Yong, et al.
Published: (2018)

ANTARES constrains a blazar origin of two IceCube PeV neutrino events
by: Adrian-Martinez, S., et al.
Published: (2015)

Event-triggered probabilistic robust control of linear systems with input constrains: By scenario optimization approach
by: Yin, YanYan, et al.
Published: (2017)

The determinants of China’s IPO underpricing and short-run post-IPO performance
by: xue, wang
Published: (2019)

Speculative bubble in IPOs: evidence from Malaysian Fixed-Price IPOs
by: Othrnan Yong,
Published: (2014)

Does geopolitical uncertainty affect leverage and debt maturity?: evidence from MIDAS regression
by: Khoo, Joye, et al.
Published: (2019)

Real-time LEO satellite clock estimation with predicted LEO satellite orbits constrained
by: Xie, Wei, et al.
Published: (2024)

Ownership structure and earnings quality pre- and post-IFRS: does investor protection matter?
by: Abd Alhadi, Saleh, et al.
Published: (2020)

Signalling Models for the Valuation of IPO's: A pragmatic assessment of IPO's in India (2007)
by: Jajodia, Swati
Published: (2007)

Signaling Models for the Valuation of IPOs: An Empirical Test of IPOs in China (1993-2004)
by: He, Xiaofan
Published: (2006)

Signaling Models for the Valuation of IPOs: An Empirical Test of IPOs in China (1993-2004)
by: He, Xiaofan
Published: (2006)

Contemporary event study test: event-induced variance and cross correlation among abnormal returns in dividend
by: Ng, Chee Pung, et al.
Published: (2018)

Multiple directorships and earnings quality: does investor protection matter?
by: Abd Alhadi, Saleh, et al.
Published: (2021)

The complementarity of lean manufacturing practices with importance-performance analysis: how does it leverage inventory performance?
by: Nawanir, Gusman, et al.
Published: (2021)

Framework for component-based software engineering of embedded software in resource constrained real-time systems
by: Abg. Jawawi, Dayang Norhayati, et al.
Published: (2008)

An Empirical Study of IPO Underpricing in China: The IPO Systems Evolution and Determinants with Quantile Regression
by: Xu, Qianru
Published: (2018)

Government public policy, regulatory intervention, and their impact on IPO underpricing: the case of Malaysian IPOs
by: Prasad, Dev, et al.
Published: (2006)

Emotional Reactions to Real-World Events in Social Networks
by: Nguyen, Thin, et al.
Published: (2011)

Emotional reactions to real-world events in social networks
by: Nguyen, Thin, et al.
Published: (2012)

Does market structure matter?Trading costs and return volatility around exchange listings
by: Bessembinder, H., et al.
Published: (2008)