Behavioral theories and the pricing of IPOs’ discretionary current accruals

Author： Li Xu  

Publisher： Springer Publishing Company

ISSN： 0924-865X

Source： Review of Quantitative Finance and Accounting, Vol.37, Iss.1, 2011-07, pp. : 87-104

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

Previous Menu Next

Abstract

Related content

Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs

By Gramlich Jeffrey   Sørensen Ole  

European Accounting Review, Vol. 13, Iss. 2, 2004-07 ,pp. : 235-259

Routledge Ltd

Access to resources Recommend Favorite

Audit fees and discretionary accruals: compensation structure effect

By Alali Fatima  

Managerial Auditing Journal, Vol. 26, Iss. 2, 2011-01 ,pp. : 90-113

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

Local governmental management of discretionary and specific accruals

By Pilcher Robyn  

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 7, Iss. 1-2, 2011-12 ,pp. : 32-60

Inderscience Publishers

Access to resources Recommend Favorite

The value of executive director share ownership and discretionary accruals

By Khan Arifur   Mather Paul  

Accounting Research Journal, Vol. 26, Iss. 1, 2013-07 ,pp. : 35-55

Emerald Group Publishing Ltd

Access to resources Recommend Favorite

The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-discretionary Accruals

By Christensen Peter O.  

European Accounting Review, Vol. 22, Iss. 2, 2013-06 ,pp. : 257-296

Routledge Ltd

Access to resources Recommend Favorite