Earnings management in initial public offerings.

• Main Author: Tan, Chee Keng.
• Other Authors: Yeo, Gillian Hian Heng
• Format: Theses and Dissertations
• Language: English
• Published: 2009
• Subjects: DRNTU::Business::Finance::Equity
• Online Access: http://hdl.handle.net/10356/20052
• Institution: Nanyang Technological University

The purpose of this dissertation is to examine if earnings management is practised in firms seeking listing for the first time. In the first part of this dissertation, I examine the relationship between discretionary accruals at the time of an IPO and subsequent cash flows and net income to determin...