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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Bibliographic Details
Main Authors: WANG, Jiwei, Aharony, Joseph, Orpurt, Steven
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2010
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

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