Does accounting method choice for business combination influence IPO valuation?

• Main Authors: Wan Hussin, Wan Nordin, Mohamed Zin, Nazmi
• 格式: Conference or Workshop Item
• 语言: English
• 出版: 2005
• 主题: HF5601 Accounting
• 在线阅读: http://repo.uum.edu.my/11882/1/1.pdf; http://repo.uum.edu.my/11882/

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...