Übersicht			Auf mobile öffnen

Lieferstatus:	Auf Bestellung (Lieferzeit unbekannt)
Veröffentlichung:	November 2013
Genre:	Wirtschaft / Recht
	Accounting / Accounting/Auditing / B / Bookkeeping / Economics / Economics and Finance / Economics, general / Finance & accounting / Management accounting & bookkeeping / Management science
ISBN:	9783658037932
EAN-Code:	9783658037932
Verlag:	Springer Nature EN
Einband:	Kartoniert
Sprache:	English
Dimensionen:	H 210 mm / B 148 mm / D
Gewicht:	334 gr
Seiten:	225
Illustration:	XXIV, 225 p. 5 illus., schwarz-weiss Illustrationen
Bewertung:	Titel bewerten / Meinung schreiben

Inhalt:

The beginning of the new millennium was characterized by company scandals in accounting around the world. A transparent and fair presentation of financial statements is beneficial for capital market participants. Especially around initial public offerings different incentives of these players exist to influence financial statements in diverse aspects. Therefore, studies of earnings management try to identify abnormal behavior. Peter Ising covers additional aspects to shed light on substantial drivers of discretionary reporting behavior around going public. Factors like influence on real activities, industry affiliation, and specific years in the IPO process add further insight to this theoretical and practical topic. The dependence on these factors is high and confirms that company specifics are important for interpretation of financial results.