We find evidence of income-increasing earnings management in Malaysian IPOs, which
occurs primarily for IPOs during a period of severe economic stress (the East Asian crisis) …

Zasadniczym celem niniejszej monografii jest identyfikacja podstawowych procesów
kształtowania wyniku finansowego netto przez podmioty sprawozdawcze w Polsce. Autor …

Recent theories of initial public offering (IPO) underpricing depart from the traditional
asymmetric information models. Two recent IPO underpricing models are Habib and …

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, financial
leverage dan jenis industri terhadap tindakan perataan laba pada perusahaan manufaktur …

内容提要本文从信息不对称与信息不确定的角度出发, 解释了有资产交易的定向增发情境下的
利润承诺现象. 我们利用2006-2015 年中国证券市场中有资产交易的定向增发数据 …

Corporate income smoothing has been the focus of much attention, yet relatively little is
known about the key characteristics of income-smoothing firms. To address this issue, the …

The factors determining the formation of accounting principles in different countries have
long been studied. Cultural conditions have been identified as one of the reasons for …

 The purpose of this study is to investigate the relation between firm value with income
smoothing and earning quality in the companies listed in Tehran stock exchange for a …

Au cours de cette thèse, nous présenterons les effets de l'introduction en bourse de titres
appartenant au secteur technologique. Exploration qui porte sur la période 1997-2008 selon …

تهدف هذه الدراسة إلى التعرف على مدى انتشار تمهيد الدخل في الشرکات المدرجة في السوق المالية
السعودية (تداول)، والتي تنتمي إلى قطاع الاستثمار الصناعي وقطاع الزراعة والصناعات الغذائية …‎