Mohammad Alhadab

TL;DR: In this paper, the authors analyzed the relationship between real and accrual earnings management activities and IPO failure risk, and found that firms with high levels of real and/or accrued earnings management during the IPO year have a higher probability of IPO failure and lower survival rates in subsequent periods.

TL;DR: In this article, the authors analyzed the relationship between real and accrual earnings management activities and IPO failure risk and found that firms that engaged in higher levels of real and accrued earnings management will exhibit a higher probability of failure and lower survival rates.

TL;DR: In this article, the authors examine the relation between audit quality and the earnings management activities of UK IPOs between 1998 and 2008 and find evidence that high quality auditors constrain the use of real activities manipulation that occurs via the management of discretionary expenses.

TL;DR: In this paper, the authors examined the difference between high and low concentrated markets in using accrual and real earnings management and the role of corporate governance in mitigating such activities across the two types of markets.

TL;DR: In this article, the impact of the regulatory environment on the real and accrual earnings management activities of IPO firms was investigated. And the results showed that firms listing on the lightly regulated UK Alternative Investment Market (AIM) have higher (lower) levels of accruality-based and sales-based (discretionary expenses-based) earnings management around the IPO than firms listed on the more heavily regulated Main market in the UK.