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A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments

Journal of business finance & accounting, 2016-07, Vol.43 (7-8), p.849-871 [Peer Reviewed Journal]

2016 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Jul-Aug 2016 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12201

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  • Title:
    A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments
  • Author: Alhadab, M. ; Clacher, I. ; Keasey, K.
  • Subjects: accounting choices ; Accruals ; Comparative analysis ; Earnings management ; Initial public offering ; Initial public offerings ; regulatory environment ; Securities markets ; Studies ; United Kingdom
  • Is Part Of: Journal of business finance & accounting, 2016-07, Vol.43 (7-8), p.849-871
  • Description: While earnings management around IPOs has been researched in a number of settings, there has been a relative absence of work that analyses the impact of the regulatory environment on such activities. We find that the regulatory environment does impact the real and accrual earnings management activities of IPO firms. Our results show that IPO firms listing on the lightly regulated UK Alternative Investment Market (AIM) have higher (lower) levels of accrual‐based and sales‐based (discretionary expenses‐based) earnings management around the IPO than firms listing on the more heavily regulated Main market in the UK.
  • Publisher: Oxford: Blackwell Publishing Ltd
  • Language: English
  • Identifier: ISSN: 0306-686X
    EISSN: 1468-5957
    DOI: 10.1111/jbfa.12201
  • Source: Alma/SFX Local Collection
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