Earnings management and the performance of Australian IPOs
Kaur, Jagjit. 2003, Earnings management and the performance of Australian IPOs, Ph.D. thesis, School of Accounting, Economics and Finance, Deakin University.
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Earnings management and the performance of Australian IPOs
This thesis examines earnings management in the Australian initial public offering (IPO) market. In general, the results show that Australian IPO firms do engage in earnings management at the offer date. There is sufficienct evidence to suggest that firms that manage earnings at the offer date suffer poorer long-run performance.
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