Does Debt-IPO by Privately-held Firms Trigger Financial Statement Analysis?
We investigate financial statement management by privately-held firms that only issue debt in an initial public offering. We examine whether managers manage financial ratios important to credit rating agency Standard & Poor’s, attempting to achieve a better credit rating. To this end, we examine...
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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/788 http://congress.iaaer.org/program/11th%20World%20Congress%20Abstracts.pdf |
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| Institution: | Singapore Management University |
| Language: | English |