Group affiliation and earnings management of Asian IPO issuers

• المؤلفون الرئيسيون: Roy Kouwenberg, Pipat Thontirawong
• مؤلفون آخرون: Mahidol University
• التنسيق: مقال
• منشور في: 2018
• الموضوعات: Business, Management and Accounting; Economics, Econometrics and Finance
• الوصول للمادة أونلاين: https://repository.li.mahidol.ac.th/handle/123456789/43316

© 2015, Springer Science+Business Media New York. We study how group affiliation, a firm being a member of a business group, affects earnings management around initial public offerings (IPOs) in nine Asian countries. Our empirical evidence shows that Asian IPO issuers tend to manage earnings more ag...