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Keywords: Shareholder governance
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2023) 25 (4): 513–539.
Published: 27 July 2023
... that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO...
