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| Tekijä: | Aharony, J. Lee, C-W.J. Wong, T.J. |
| Otsikko: | Financial packaging of IPO firms in China |
| Lehti: | Journal of Accounting Research
2000 : SPRING, VOL. 38:1, p. 103-126 |
| Asiasana: | Stock markets Initial public offerings Prices Public companies Finance Earnings China Asia |
| Vapaa asiasana: | IPO |
| Kieli: | eng |
| Tiivistelmä: | The paper examines the earnings patterns of IPO firms in China to shed light on the role of earnings management in the financial packaging of Chinese state-owned enterprises for public listing. It is found that the state-owned enterprise manager's incentives and opportunities for earnings management vary across industries and listing locations. |
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