The impact of audit quality on real and accrual earnings management around IPOs

Alhadab, M and Clacher, I orcid.org/0000-0002-8892-6697 (2018) The impact of audit quality on real and accrual earnings management around IPOs. The British Accounting Review, 50 (4). pp. 442-461. ISSN 0890-8389

Abstract

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Authors/Creators:
Copyright, Publisher and Additional Information: © 2018 Elsevier Ltd. This is an author produced version of a paper published in The British Accounting Review. Uploaded in accordance with the publisher's self-archiving policy.
Keywords: Earnings management; Discretionary accruals; Real activities manipulation; Audit quality; Initial public offering
Dates:
  • Accepted: 14 December 2017
  • Published (online): 23 December 2017
  • Published: June 2018
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: 10 Jan 2018 11:47
Last Modified: 16 Nov 2020 16:50
Status: Published
Publisher: Elsevier
Identification Number: https://doi.org/10.1016/j.bar.2017.12.003

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