Earning management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance
We find evidence of income-increasing earnings management in Malaysian IPOs, which occurs primarily for IPOs during a period of severe economic stress (the East Asian crisis). Within the high-ownership-concentration Malaysian market, post-IPO control concerns also appear to constrain IPO earnings ma...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | en |
| Published: |
Elsevier Science Ltd.
2011
|
| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/5118/1/1-s.pdf https://repo.uum.edu.my/id/eprint/5118/ http://dx.doi.org/10.1016/j.intacc.2011.04.001 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|