Earnings Quality at Initial Public Offerings

@article{Ball2006EarningsQA,
  title={Earnings Quality at Initial Public Offerings},
  author={R. Ball and Lakshmanan Shivakumar},
  journal={Financial Accounting},
  year={2006}
}
We show that, contrary to popular belief, initial public offering (IPO) firms report more conservatively. We attribute this to the higher quality reporting demanded of public firms by financial statement users and consequentially higher monitoring by auditors, boards, analysts, rating agencies, press, and litigants, and to greater regulatory scrutiny [Ball, R., Shivakumar, L., 2005. Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and… Expand
482 Citations
Earnings Management Prior to Initial Public Offerings and Its Effect on Firm Performance: International Evidence
  • 2
  • Highly Influenced
Credit Rating Impact on Earnings Management Around Initial Public Offerings
  • 4
  • Highly Influenced
Credit Ratings and Earnings Management around IPOs
  • 9
  • PDF
Earnings Management, Managerial Optimism, and IPO Valuation
  • 4
Discretionary financial reporting: Items manipulated by IPO firms, and investors' increased awareness
  • 10
  • Highly Influenced
Real and Accrual Earnings Management, Regulatory Environments, Audit Quality and IPO Failure Risk
  • 1
  • PDF
...
1
2
3
4
5
...

References

SHOWING 1-10 OF 67 REFERENCES
EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
  • 1,753
  • PDF
Initial Public Offerings, Accounting Choices, and Earnings Management*
  • 263
Earnings Management and the Long-Run Market Performance of Initial Public Offerings
  • 1,952
  • PDF
Earnings management and the market performance of acquiring firms
  • 397
  • PDF
...
1
2
3
4
5
...