A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments

Alhadab, M, Clacher, I and Keasey, K (2016) A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments. Journal of Business Finance and Accounting, 43 (7/8). pp. 849-871. ISSN 0306-686X

Abstract

Metadata

Authors/Creators:
  • Alhadab, M
  • Clacher, I
  • Keasey, K
Copyright, Publisher and Additional Information: This article is protected by copyright. All rights reserved. This is the peer reviewed version of the following article: Alhadab, M, Clacher, I and Keasey, K (2016) A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments. Journal of Business Finance and Accounting. ISSN 0306-686X, which has been published at http://dx.doi.org/10.1111/jbfa.12201. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Self-Archiving.
Keywords: accounting choices, earnings management, initial public offerings, regulatory environment
Dates:
  • Published: 28 September 2016
  • Accepted: 17 March 2016
  • Published (online): 4 April 2016
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 06 May 2016 09:29
Last Modified: 04 Apr 2018 00:38
Published Version: http://dx.doi.org/10.1111/jbfa.12201
Status: Published
Publisher: Wiley
Identification Number: https://doi.org/10.1111/jbfa.12201

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