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Accounting Accruals, Future Operating Performance, and Public-Listing Age

Author

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  • Lin Huang
  • Yan Shu

Abstract

This paper investigates the impact of public-listing age on the future operating performance of Chinese firms making initial public offerings (IPOs) during the period 1998-2010 and examines whether accounting accruals contribute to this impact. We found that, on average, public-listing age has a negative incremental effect on future operating performance in China and that accounting accruals do play a role in postissue underperformance. However, our industrial analysis reveals that the listing-age effect does not persist in industry-specific models; this implies that listing age has heterogeneous effects on post-IPO operating performance and that these effects deserve further attention.

Suggested Citation

  • Lin Huang & Yan Shu, 2014. "Accounting Accruals, Future Operating Performance, and Public-Listing Age," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 50(1), pages 164-182, January.
    • Handle: RePEc:mes:emfitr:v:50:y:2014:i:1:p:164-182
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    Cited by:

    1. Meisam Omidian & Habibollah Nakhaei & Karim Nakhaei, 2016. "Accounting accruals, earnings management and future performance of IPOs," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 25-37.

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