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Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?

Citations

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Cited by:

  1. Esther B. Brio & Ilidio Lopes-e-Silva & Javier Perote, 2016. "Effects of opportunistic behaviors on security markets: an experimental approach to insider trading and earnings management," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 33(3), pages 379-402, December.
  2. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  3. Cho, Jaemin & Lee, Jaeho, 2013. "The venture capital certification role in R&D: Evidence from IPO underpricing in Korea," Pacific-Basin Finance Journal, Elsevier, vol. 23(C), pages 83-108.
  4. Danning Yu, 2023. "Media Coverage, Real Earnings Management, and Long-Run Market Performance: Evidence from Chinese IPOs," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 30(4), pages 729-760, December.
  5. Thomas G. Canace & Scott B. Jackson & Tao Ma, 2018. "R&D investments, capital expenditures, and earnings thresholds," Review of Accounting Studies, Springer, vol. 23(1), pages 265-295, March.
  6. Xiang Liu, 2014. "Venture capitalists and portfolio companies’ real activities manipulation," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 173-210, July.
  7. Junkun Zhao & Zhe Shen & Yong Huang, 2023. "IPO suspension and pricing: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 5143-5182, December.
  8. Lou, Dong, 2013. "Attracting investor attention through advertising," LSE Research Online Documents on Economics 54382, London School of Economics and Political Science, LSE Library.
  9. Sharad Asthana & Steven Balsam, 2010. "The impact of changes in firm performance and risk on director turnover," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 9(3), pages 244-263, August.
  10. Sarthak Kumar Jena & Chandra Sekhar Mishra & Prabina Rajib, 2020. "Do Indian Companies Manage Earnings Before Share Repurchase?," Global Business Review, International Management Institute, vol. 21(6), pages 1427-1447, December.
  11. Salerno, Dario & Sampagnaro, Gabriele & Verdoliva, Vincenzo, 2022. "Fintech and IPO underpricing: An explorative study," Finance Research Letters, Elsevier, vol. 44(C).
  12. Ke Zhong & Robert B. Welker & Donald W. Gribbin, 2010. "Method‐Shifting in Aggressive Earnings Reporting: The Case of the US Software Industry's Response to New US Regulation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7‐8), pages 792-814, July.
  13. Balasingham Balachandran & Keryn Chalmers & Janto Haman, 2008. "On‐market share buybacks, exercisable share options and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(1), pages 25-49, March.
  14. Maria Jose Arcas & Caridad Martí, 2016. "Financial Performance Adjustment in English Local Governments," Australian Accounting Review, CPA Australia, vol. 26(2), pages 141-152, June.
  15. Jiang, Jinglin & Nanda, Vikram & Xiao, Steven Chong, 2021. "Stock-market disruptions and corporate disclosure policies," Journal of Corporate Finance, Elsevier, vol. 66(C).
  16. Ke Zhong & Robert B. Welker & Donald W. Gribbin, 2010. "Method-Shifting in Aggressive Earnings Reporting: The Case of the US Software Industry's Response to New US Regulation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7-8), pages 792-814.
  17. Li, Ting & Zaiats, Nataliya, 2017. "Information environment and earnings management of dual class firms around the world," Journal of Banking & Finance, Elsevier, vol. 74(C), pages 1-23.
  18. Ming-Feng Hsu & Shiow-Ying Wen, 2015. "The Roles of Institutional Investors and Insiders in Earnings Management around Initial Public Offering Firms in Taiwan," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 340-353.
  19. Kang Sung Hur & Dong Hyun Kim & Joon Hei Cheung, 2019. "Managerial Overconfidence and Cost Behavior of R&D Expenditures," Sustainability, MDPI, vol. 11(18), pages 1-13, September.
  20. Setia-Atmaja, Lukas & Haman, Janto & Tanewski, George, 2011. "The role of board independence in mitigating agency problem II in Australian family firms," The British Accounting Review, Elsevier, vol. 43(3), pages 230-246.
  21. Zhi Wang & Geert Braam & Daniel Reimsbach & Jiaxin Wang, 2020. "Political embeddedness and firms’ choices of earnings management strategies in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4723-4755, December.
  22. Larcker, David F. & Rusticus, Tjomme O., 2010. "On the use of instrumental variables in accounting research," Journal of Accounting and Economics, Elsevier, vol. 49(3), pages 186-205, April.
  23. Buchner, Axel & Mohamed, Abdulkadir & Saadouni, Brahim, 2017. "The association between earnings forecast in IPOs prospectuses and earnings management: An empirical analysis," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 51(C), pages 92-105.
  24. Ludovic Vigneron & Yves Mard, 2016. "Earnings management across publicly traded and privately held French SMEs," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 29(3), pages 416-440.
  25. Lou, Dong, 2009. "Attracting investor attention through advertising," LSE Research Online Documents on Economics 29311, London School of Economics and Political Science, LSE Library.
  26. Aier, Jagadison K., 2013. "Insider trading in loss firms," Advances in accounting, Elsevier, vol. 29(1), pages 12-26.
  27. Guanming He & Helen Mengbing Ren & Richard Taffler, 2021. "Do corporate insiders trade on future stock price crash risk?," Review of Quantitative Finance and Accounting, Springer, vol. 56(4), pages 1561-1591, May.
  28. Agrawal, Anup & Cooper, Tommy, 2015. "Insider trading before accounting scandals," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 169-190.
  29. Christopher Armstrong & George Foster & Daniel Taylor, 2016. "Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?," Management Science, INFORMS, vol. 62(5), pages 1316-1338, May.
  30. Ching-Chih Wu & Tung-Hsiao Yang, 2018. "Insider Trading and Institutional Holdings in Seasoned Equity Offerings," JRFM, MDPI, vol. 11(3), pages 1-14, September.
  31. Edilson Paulo & Paulo Roberto Nóbrega Cavalcante & Iana Izadora Souza Lapa de Melo, 2012. "Accounting information quality in public stock and bond offerings by brazilian public companies," Brazilian Business Review, Fucape Business School, vol. 9(1), pages 1-24, January.
  32. Anagnostopoulou, Seraina C. & Gounopoulos, Dimitrios & Malikov, Kamran & Pham, Hang, 2021. "Earnings management by classification shifting and IPO survival," Journal of Corporate Finance, Elsevier, vol. 66(C).
  33. Patrick Boisselier & Dominique Dufour, 2007. "Bulle financière et introduction des sociétés Internet au Nouveau marché," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 67-93, March.
  34. Mohamed Chabchoub & Mansour Mrabet, 2007. "Gestion Du Resultat Et Introduction En Bourse : Cas Des Entreprises Tunisiennes," Post-Print halshs-00544954, HAL.
  35. Anup Agrawal & Tommy Cooper, 2010. "Accounting Scandals in IPO Firms: Do Underwriters and VCs Help?," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 19(4), pages 1117-1181, December.
  36. Joanna Lizińska & Leszek Czapiewski, 2019. "Is Window-Dressing around Going Public Beneficial? Evidence from Poland," JRFM, MDPI, vol. 12(1), pages 1-16, January.
  37. Alok R. Saboo & Anindita Chakravarty & Rajdeep Grewal, 2016. "Organizational Debut on the Public Stage: Marketing Myopia and Initial Public Offerings," Marketing Science, INFORMS, vol. 35(4), pages 656-675, July.
  38. Nagar, Neerav & Radhakrishnan, Suresh, 2015. "Firm Life Cycle and Real-Activity Based Earnings Management," IIMA Working Papers WP2015-12-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
  39. Chan, Konan & Li, Fengfei & Lin, Tse-Chun, 2019. "Earnings management and post-split drift," Journal of Banking & Finance, Elsevier, vol. 101(C), pages 136-146.
  40. Samah Rebai Azouz, 2011. "Les motivations de l'inscription des investissements en R&D à l'actif : Divulgation volontaire d'informations ou gestion des résultats ?," Post-Print hal-00650564, HAL.
  41. Sharon Katz, 2008. "Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors," NBER Working Papers 14085, National Bureau of Economic Research, Inc.
  42. Lili Liu & Heng Jiang & Yonglin Zhang, 2023. "The impact of venture capital on Chinese SMEs’ sustainable development: a focus on early-stage and professional characteristics," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-11, December.
  43. He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022. "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, vol. 135(C).
  44. Julia Sawicki & Keshab Shrestha, 2008. "Insider Trading and Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(3‐4), pages 331-346, April.
  45. Xu, Xiaodong & Mu, Yayu & Wang, Juan, 2023. "Corporate risk and financial asset holdings," Pacific-Basin Finance Journal, Elsevier, vol. 81(C).
  46. Alhadab, Mohammad & Clacher, Iain, 2018. "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, vol. 50(4), pages 442-461.
  47. Braam, Geert & Nandy, Monomita & Weitzel, Utz & Lodh, Suman, 2015. "Accrual-based and real earnings management and political connections," The International Journal of Accounting, Elsevier, vol. 50(2), pages 111-141.
  48. Tatiana Fedyk & Zvi Singer & Mark Soliman, 2017. "The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms," Review of Accounting Studies, Springer, vol. 22(4), pages 1541-1581, December.
  49. Paul Dunn & Barbara Sainty, 2009. "The relationship among board of director characteristics, corporate social performance and corporate financial performance," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 5(4), pages 407-423, September.
  50. Chan, Kam C. & He, Jie & Li, Changwei & Zhang, Linlang, 2023. "Narcissistic managers and IPO underpricing," International Review of Financial Analysis, Elsevier, vol. 89(C).
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