Ideas de Investigación·2026-06-25·7 minutos
Earnings Management in Pre-IPO Companies
¿Las empresas tienden a manipulate earnings before going public? Research ideas on accrual and real earnings management.
Many companies engage in 'window dressing' ahead of an IPO to ensure their stock is highly valued.
Use the Modified Jones Model to detect discretionary accruals as a proxy for earnings management.
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