LEADER 03467nam 22006015 450 001 9910298526703321 005 20260415135932.0 010 $a3-658-03794-6 024 7 $a10.1007/978-3-658-03794-9 035 $a(CKB)3710000000025676 035 $a(EBL)1538604 035 $a(SSID)ssj0001049076 035 $a(PQKBManifestationID)11682061 035 $a(PQKBTitleCode)TC0001049076 035 $a(PQKBWorkID)11018823 035 $a(PQKB)10339769 035 $a(MiAaPQ)EBC1538604 035 $a(DE-He213)978-3-658-03794-9 035 $a(PPN)176121692 035 $a(EXLCZ)993710000000025676 100 $a20131006d2014 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aEarnings Accruals and Real Activities Management around Initial Public Offerings $eEvidence from Specific Industries /$fby Peter Ising 205 $a1st ed. 2014. 210 1$aWiesbaden :$cSpringer Fachmedien Wiesbaden :$cImprint: Springer Gabler,$d2014. 215 $a1 online resource (242 p.) 300 $aDescription based upon print version of record. 311 08$a3-658-03793-8 320 $aIncludes bibliographical references. 327 $aEarnings Management -- Real Activities Management -- Initial Public Offering. 330 $aThe beginning of the new millennium was characterized by company scandals in accounting around the world. A transparent and fair presentation of financial statements is beneficial for capital market participants. Especially around initial public offerings different incentives of these players exist to influence financial statements in diverse aspects. Therefore, studies of earnings management try to identify abnormal behavior. Peter Ising covers additional aspects to shed light on substantial drivers of discretionary reporting behavior around going public. Factors like influence on real activities, industry affiliation, and specific years in the IPO process add further insight to this theoretical and practical topic. The dependence on these factors is high and confirms that company specifics are important for interpretation of financial results.     Contents Initial Public Offerings Discretionary Reporting Earnings Accruals and Real Activities Management     Target Groups Researchers and students in business administration with a focus on accounting and finance Investment analysts, executives and others involved in the area of investment banking   The Author Peter Ising wrote his dissertation under the supervision of Prof. Dr. Dieter Pfaff at the Department of Business Administration at the University of Zurich.  . 606 $aEconomics 606 $aManagement science 606 $aAccounting 606 $aBookkeeping 606 $aEconomics, general$3https://scigraph.springernature.com/ontologies/product-market-codes/W00000 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 615 0$aEconomics. 615 0$aManagement science. 615 0$aAccounting. 615 0$aBookkeeping. 615 14$aEconomics, general. 615 24$aAccounting/Auditing. 676 $a657.6 700 $aIsing$b Peter$4aut$4http://id.loc.gov/vocabulary/relators/aut$01061642 906 $aBOOK 912 $a9910298526703321 996 $aEarnings Accruals and Real Activities Management around Initial Public Offerings$92519422 997 $aUNINA LEADER 01045nam 2200337zu 450 001 9911119009203321 005 20260415132939.0 035 $a(CKB)44902897400041 035 $aon1553756305 035 $a(ItFiC)6114070 035 $a(EXLCZ)9944902897400041 100 $a20260109|2023uuuu || | 101 0 $aIta 135 $aur||||||||||| 200 00$aModigliani, dal vero $etestimonianze inedite e rare raccolte e annotate da Enzo Maiolino /$fEnzo Maiolino ; a cura di Leo Lecci ; testi di Leo Lecci e Paolo Rusconi ; e un'intervista di Alessandra Piatti 210 $aItaly $cDe Ferrari$d2023 215 $a175 p 300 $aAmedeo Modigliani (1884-1920); Enzo Maiolino (1926-2016). 300 $a348995 characters 300 $aCollected testimonies. 311 08$a88-5503-578-9 676 $a709 676 $a920 702 $aMaiolino$b Enzo 702 $aLecci$b Leo 801 0$bItFiC 801 1$bItFiC 906 $aBOOK 912 $a9911119009203321 996 $aModigliani, dal vero$94798252 997 $aUNINA