Earning management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance
We find evidence of income-increasing earnings management in Malaysian IPOs, which occurs primarily for IPOs during a period of severe economic stress (the East Asian crisis). Within the high-ownership-concentration Malaysian market, post-IPO control concerns also appear to constrain IPO earnings ma...
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| 主要な著者: | , , |
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| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
Elsevier Science Ltd.
2011
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| 主題: | |
| オンライン･アクセス: | http://repo.uum.edu.my/5118/1/1-s.pdf http://repo.uum.edu.my/5118/ http://dx.doi.org/10.1016/j.intacc.2011.04.001 |
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