Are Accruals during Initial Public Offerings Opportunistic?

Siew Hong Teoh; T. J. Wong; Gita R. Rao

doi:10.1023/a:1009688619882

Are Accruals during Initial Public Offerings Opportunistic?

Siew Hong Teoh¹; T. J. Wong^2,3; Gita R. Rao⁴

¹ University of Michigan–Ann Arbor · ² Hong Kong University of Science and Technology · ³ University of Hong Kong · ⁴ Colonial Management Associates, Hong Kong

Review of Accounting Studies 1998 open access

DOI: 10.1023/a:1009688619882
Volume: 3 (1-2)
Pages: 175-208
Language: en
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