Research on methods of IPO earnings management: case of Guirenniao

Purpose The performance of the first batch of listed companies since the restart of new initial public offerings (IPOs) in January 2014 and their accounting information face repeated and volatile questioning from different sides. This paper aims to take Guirenniao (China) Co. Ltd. (GRN for short), o...

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Veröffentlicht in:	Nankai business review international 2016-01, Vol.7 (4), p.491-509
Hauptverfasser:	Liu, Ye, Lyu, Changjiang
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accruals Case studies Cost control Cost reduction Credit policy Earnings Earnings management Expenditures Initial public offerings R&D Research & development Stockholders Tax reform
Online-Zugang:	Volltext
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