Earnings management : evidence from intial public offerings of equity carve-outs.
In the presence of more public information on equity carve-outs as compared to pre-listed ordinary firms, this paper hypothesizes that carve-outs manage their earnings upward prior to initial public offerings in the face of management incentives. Using the Jones (1991) model, we find support for our...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/8270 |
| _version_ | 1824455810328035328 |
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| author | Chua, Elizabeth Cheng Lian. Koh, Cheryl Chea Lin. Lee, Lian Fen. |
| author2 | Lim, Chee Yeow |
| author_facet | Lim, Chee Yeow Chua, Elizabeth Cheng Lian. Koh, Cheryl Chea Lin. Lee, Lian Fen. |
| author_sort | Chua, Elizabeth Cheng Lian. |
| collection | NTU |
| description | In the presence of more public information on equity carve-outs as compared to pre-listed ordinary firms, this paper hypothesizes that carve-outs manage their earnings upward prior to initial public offerings in the face of management incentives. Using the Jones (1991) model, we find support for our hypothesis. |
| first_indexed | 2025-02-19T03:44:07Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/8270 |
| institution | Nanyang Technological University |
| last_indexed | 2025-02-19T03:44:07Z |
| publishDate | 2008 |
| record_format | dspace |
| spelling | ntu-10356/82702023-05-19T06:09:01Z Earnings management : evidence from intial public offerings of equity carve-outs. Chua, Elizabeth Cheng Lian. Koh, Cheryl Chea Lin. Lee, Lian Fen. Lim, Chee Yeow Nanyang Business School DRNTU::Business::Finance::Equity In the presence of more public information on equity carve-outs as compared to pre-listed ordinary firms, this paper hypothesizes that carve-outs manage their earnings upward prior to initial public offerings in the face of management incentives. Using the Jones (1991) model, we find support for our hypothesis. 2008-09-24T07:19:16Z 2008-09-24T07:19:16Z 2002 2002 Final Year Project (FYP) http://hdl.handle.net/10356/8270 Nanyang Technological University application/pdf |
| spellingShingle | DRNTU::Business::Finance::Equity Chua, Elizabeth Cheng Lian. Koh, Cheryl Chea Lin. Lee, Lian Fen. Earnings management : evidence from intial public offerings of equity carve-outs. |
| title | Earnings management : evidence from intial public offerings of equity carve-outs. |
| title_full | Earnings management : evidence from intial public offerings of equity carve-outs. |
| title_fullStr | Earnings management : evidence from intial public offerings of equity carve-outs. |
| title_full_unstemmed | Earnings management : evidence from intial public offerings of equity carve-outs. |
| title_short | Earnings management : evidence from intial public offerings of equity carve-outs. |
| title_sort | earnings management evidence from intial public offerings of equity carve outs |
| topic | DRNTU::Business::Finance::Equity |
| url | http://hdl.handle.net/10356/8270 |
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