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Keywords: Issue characteristics
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Journal Articles
Earnings management and issue characteristics: an empirical analysis of IPOs in India
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Journal of Financial Reporting and Accounting (2023) 21 (3): 553–574.
Published: 17 December 2021
...Deepa Mangala; Mamta Dhanda Purpose This study aims to examine earnings management around initial public offerings (IPOs) in India. It also explores the influence of issue characteristics on earnings management around the IPOs. Design/methodology/approach A sample of 511 IPOs that came during...
