Open AccessSource of IPOs’ Underperformance – Evidence on the Implication of Accrual Reversal
Author(s) -
Qianyun Huang
Publication year - 2016
Publication title -
accounting and finance research
Language(s) - English
Resource type - Journals
eISSN - 1927-5994
pISSN - 1927-5986
DOI - 10.5430/afr.v5n3p161
Subject(s) - accrual , initial public offering , earnings , earnings management , stock (firearms) , business , monetary economics , cash flow , cash , explanatory power , economics , accounting , finance , mechanical engineering , philosophy , epistemology , engineering