Does accounting method choice for business combination influence IPO valuation?
There are numerous studies that examined the choice of accounting methods by IPO firms as a device to manage earnings prior to going public (Aharony et al.,1993; Friedlan,1994; Neill et al., 1995; Black et al.,2002).This study extends Neill et al.(1995) by examining the association between account...
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主要な著者: | , |
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フォーマット: | Conference or Workshop Item |
言語: | English |
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2005
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オンライン・アクセス: | http://repo.uum.edu.my/11882/1/1.pdf http://repo.uum.edu.my/11882/ |
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