Are Accruals during Initial Public Offerings Opportunistic?

• 1 January 1998
• journal article
• Published by Springer Nature in Review of Accounting Studies
• Vol. 3  (1/2) , 175-208
• https://doi.org/10.1023/a:1009688619882

Abstract

Keywords

• ECONOMICS
• CROSS SECTION
• INITIAL PUBLIC OFFERING
• BUSINESS