Reviewing earnings quality at the IPOs: the influence of opportunistic behaviour and ownership control mechanisms
The paper reviews whether IPO firms engage in earnings management discretionary behaviour, by focusing on the accrual-based earnings management (AEM) models. It also determines on the influence of opportunistic behaviour and ownership control mechanisms towards earnings quality of IPO firms. Inde...
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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://eprints.unisza.edu.my/1016/1/FH03-FESP-18-12837.pdf http://eprints.unisza.edu.my/1016/ |
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