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Title: Earnings management : evidence from intial public offerings of equity carve-outs.
Authors: Chua, Elizabeth Cheng Lian.
Koh, Cheryl Chea Lin.
Lee, Lian Fen.
Keywords: DRNTU::Business::Finance::Equity
Issue Date: 2002
Abstract: In the presence of more public information on equity carve-outs as compared to pre-listed ordinary firms, this paper hypothesizes that carve-outs manage their earnings upward prior to initial public offerings in the face of management incentives. Using the Jones (1991) model, we find support for our hypothesis.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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