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...
| Authors: | ; ; ; |
|---|---|
| 格式: | 电子 文件 |
| 语言: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | 载入...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| 出版: |
2018
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| In: |
Journal of business ethics
Year: 2018, 卷: 152, 发布: 2, Pages: 365-392 |
| Further subjects: | B
Political connections
B The collusion incentive B Underwriter–auditor relationship (UAR) B Underwriter (auditor) reputation B Earnings management B Legal Environment |
| 在线阅读: |
Volltext (lizenzpflichtig) |
