Pre-listing year earnings management and listing requirements : evidence from Kuwait
Author
Source
Arab Journal of Administrative Sciences
Issue
Vol. 23, Issue 1 (31 Jan. 2016), pp.67-88, 22 p.
Publisher
Kuwait University Academic Publication Council
Publication Date
2016-01-31
Country of Publication
Kuwait
No. of Pages
22
Main Subjects
Topics
Abstract EN
This study investigates whether new listing Kuwaiti Shareholding Closed Companies (KSCCs) engage in opportunistic earnings management in the year before listing.
Six discretionary accruals models are used to estimate the earnings management for 68 listing firms.
Results based on parametric and non-parametric tests found some evidence to support the idea that earnings management had been exercised by KSCCs issuers in the pre-listing financial year.
This conclusion was based on the existence of significant positive discretionary accruals of the means and medians generated by models based on current accruals.
American Psychological Association (APA)
al-Gharaballi, Iman A.. 2016. Pre-listing year earnings management and listing requirements : evidence from Kuwait. Arab Journal of Administrative Sciences،Vol. 23, no. 1, pp.67-88.
https://search.emarefa.net/detail/BIM-814045
Modern Language Association (MLA)
al-Gharaballi, Iman A.. Pre-listing year earnings management and listing requirements : evidence from Kuwait. Arab Journal of Administrative Sciences Vol. 23, no. 1 (Jan. 2016), pp.67-88.
https://search.emarefa.net/detail/BIM-814045
American Medical Association (AMA)
al-Gharaballi, Iman A.. Pre-listing year earnings management and listing requirements : evidence from Kuwait. Arab Journal of Administrative Sciences. 2016. Vol. 23, no. 1, pp.67-88.
https://search.emarefa.net/detail/BIM-814045
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 84-88
Record ID
BIM-814045