Манипулирование прибылью российскими компаниями при первичном размещении акций // Earnings Management by Russian Сompanies at the Initial Public Offering
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- Enomoto, Masahiro & Kimura, Fumihiko & Yamaguchi, Tomoyasu, 2015.
"Accrual-based and real earnings management: An international comparison for investor protection,"
Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 183-198.
- Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi, 2012. "Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection," Discussion Paper Series DP2012-13, Research Institute for Economics & Business Administration, Kobe University, revised May 2015.
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Keywords
earnings management; Russian companies; initial public offerings; abnormal returns; company stock returns; манипулирование прибылью; российские компании; первичные размещения акций; абнормальная доходность; доходность акций компании;All these keywords.
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