On the basis of the theory developed by Daniel, Hirshleifer, and Subrahmanyam
(DHS)(1998), this study examines the influence of information disclosure rating on …

We study the effect of chief financial officer (CFO) gender on earnings management (EM) in
China's listed firms from 1999 to 2011. In the cross-sectional analysis, we find that female …

This study examines the influence of media exposure on managers' earnings management
behavior using China's publicly traded firms during 2001–2009. We find that firms with more …

Purpose This paper aims to examine the impact of initial public offerings (IPO)-year
opportunistic earnings management on long-term market and earnings performance …

This study investigates the behaviors of Chinese listed firms in using non-operating below-
the-line items to manage earnings to meet rights-issuance threshold and to avoid delisting …

This article empirically examines the association between earnings management and initial
public offering (IPO) performance (underpricing and post-issue stock performance) of …

This study investigates how real earnings management (REM) in the initial public offering
(IPO) year affects long-run post-IPO market performance. The empirical results show that the …

Purpose The purpose of this study is to examine the influence of earnings management
during initial public offerings on the listing day returns. Design/methodology/approach The …

We examine the effects of venture capitalist participation in IPOs in China and find that VC-
backed firms are more underpriced than non-VC firms. Both VC-backed and non-VC-backed …

RESUMO O presente estudo teve como objetivo geral investigar a prática de gerenciamento
de resultados por parte das companhias nos períodos próximos ao de realização de oferta …