Tunneling as an incentive for earnings management during the IPO process in China
Using a sample of 185 Chinese IPO firms listed on the Shanghai Stock Exchange during the period 1999-2001, we show that related-party (RP) sales of goods and services could be used opportunistically to manage earnings upwards in the pre-IPO period. We also provide evidence that such behavior may be...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2010
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/196 https://ink.library.smu.edu.sg/context/soa_research/article/1195/viewcontent/Tunneling_as_an_incentive_for_earnings_management_during_the_IPO_process_in_China.pdf |
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| Institution: | Singapore Management University |
| Language: | English |