Earnings Quality at Initial Public Offerings
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...…evidence to date of 8An alternative interpretation of this evidence is that firms choose to issue SEOs when they have been successful, and their subsequent performance decline is due to a natural regression to the mean (Ball and Shivakumar, 2007). real earnings management activities around SEOs....
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...Consistent with this hypothesis, Ball and Shivakumar (2005) find that publicly held U.K. firms have more timely loss recognition than privately held U.K. firms, and Ball and Shivakumar (2008) find similar results for U.K. private firms that undergo an initial public offering....
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"Earnings Quality at Initial Public ..." refers background in this paper
...Fifth, Dechow et al. (1995), Kothari et al. (2005) and Ball and Shivakumar (2006) find that the Jones model of ‘‘non-discretionary’’ accruals is substantially mis-specified....
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