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Teoh et al. (1998) and Roosenboom et al. (2003) report that the initial public offering (hereafter, IPO) firms adopted aggressive financial reporting before they go public. Krishnan (2003) suggests that the specialized auditors can mitigate a
Teoh et al. (1998) and Roosenboom et al. (2003) report that the initial public offering (hereafter, IPO) firms adopted aggressive financial reporting before they go public. Krishnan (2003) suggests that the specialized auditors can mitigate a
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/60270830726429707696