Group affiliation and earnings management of Asian IPO issuers
© 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...
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| Main Authors: | , |
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| 格式: | Article |
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2018
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| 在線閱讀: | https://repository.li.mahidol.ac.th/handle/123456789/43316 |
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| 機構: | Mahidol University |