Please use this identifier to cite or link to this item:
|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.||URI:||http://hdl.handle.net/10356/8270||Rights:||Nanyang Technological University||Fulltext Permission:||restricted||Fulltext Availability:||With Fulltext|
|Appears in Collections:||NBS Student Reports (FYP/IA/PA/PI)|
Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.