2018
DOI: 10.6007/ijarbss/v8-i12/5212
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Earnings Quality at the IPOS: The Influence of Opportunistic Behaviour and Ownership Control Mechanisms

Abstract: Earnings management at the time of the IPO is an important issue because it can lead investors to pay an unreasonable price for their shares. The paper reviews whether IPO firms engage in earnings management discretionary behaviour, by focusing on the accrual-based earnings management (AEM) models. It also determines on the influence of opportunistic behaviour and ownership control mechanisms towards earnings quality of IPO firms. The Jones, Modified Jones, Performance Matched, and Total Accrual Models wiil be… Show more

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“…Opportunistic behaviour (OB) considered as an act or behaviour of partnership motivated by the maximisation of economic self-interest and occasioned the loss of the other partner which is very much similar to the opportunism definitions (Luo, 2006). The vital fact about OB was such behaviour not always exists, but the possibility of OB was always present (Sulong et al, 2018). Furthermore, the authors mentioned that most people act honourably and do the right things, and some do more than what required from them, however, there are always a few who are without conscience and would not perform in the best interest of all parties but rather acting for their interest.…”
Section: The Opportunism and The Opportunistic Behaviourmentioning
confidence: 99%
“…Opportunistic behaviour (OB) considered as an act or behaviour of partnership motivated by the maximisation of economic self-interest and occasioned the loss of the other partner which is very much similar to the opportunism definitions (Luo, 2006). The vital fact about OB was such behaviour not always exists, but the possibility of OB was always present (Sulong et al, 2018). Furthermore, the authors mentioned that most people act honourably and do the right things, and some do more than what required from them, however, there are always a few who are without conscience and would not perform in the best interest of all parties but rather acting for their interest.…”
Section: The Opportunism and The Opportunistic Behaviourmentioning
confidence: 99%