Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China
This study examines the influence of underwriter–auditor relationship (UAR) on pre-initial public offering (IPO) earnings management. Using a sample of Chinese to-be-listed firms, we find that a close UAR, as reflected in repeated collaborations between an underwriter and an audit firm in IPOs, is p...
| Autores principales: | ; ; ; |
|---|---|
| Tipo de documento: | Electrónico Artículo |
| Lenguaje: | Inglés |
| Verificar disponibilidad: | HBZ Gateway |
| Journals Online & Print: | Gargar...
|
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado: |
2018
|
| En: |
Journal of business ethics
Año: 2018, Volumen: 152, Número: 2, Páginas: 365-392 |
| Otras palabras clave: | B
Political connections
B The collusion incentive B Underwriter–auditor relationship (UAR) B Underwriter (auditor) reputation B Earnings management B Legal Environment |
| Acceso en línea: |
Volltext (lizenzpflichtig) |
