The Effect of External Monitoring on Accrual‐Based and Real Earnings Management: Evidence from Venture‐Backed Initial Public Offerings*

By Wan Wongsunwai. 2013

153 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/3c96dd9a482563e22744315ebada5b9badc9b381

Citations in the corpus

• The impact of audit quality on real and accrual earnings management around IPOs (2017, unknown): “cost manipulation as these firms are at the early stages of their life cycles (Wongsunwai, 2013).”
• Conditional conservatism and the limits to earnings management (2020, unknown): “We thus add to the evidence of 6 Cohen et al. (2008), Badertscher (2011), Zang (2012) and Wongsunwai (2013) on the determinants of the trade-offs between accruals-based and real earnings management.”
• Real and accrual earnings management and IPO failure risk (2015, unknown): “It is worth noting that Hypothesis 1 is not new to the literature and it has been already addressed by prior research in the IPO setting (Teoh et al. 1998a, Wongsunwai 2012).”