{"product_id":"earnings-accruals-and-real-activities-peter-ising-9783658037932","title":"Earnings Accruals and Real Activities Management Around Initial Public Offerings: Evidence from Specific Industries","description":"The 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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Peter Ising\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 3658037938\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9783658037932\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Springer Gabler\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 11\/18\/2013\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 225\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.65lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 8.20h x 5.90w x 0.60d","brand":"Peter Ising","offers":[{"title":"Paperback","offer_id":46685711728895,"sku":"9783658037932","price":54.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_be8d2404-5056-4bd9-be68-a57166793f6d.jpg?v=1741726535","url":"https:\/\/www.whiterainbookhouse.com\/products\/earnings-accruals-and-real-activities-peter-ising-9783658037932","provider":"WR Book House","version":"1.0","type":"link"}