Pre-Listing Year Earnings Management and Listing Requirements: Evidence from Kuwait

Eiman A. Al- gharaballi

Article Details

Pre-Listing Year Earnings Management and Listing Requirements: Evidence from Kuwait

Authors:

Eiman A. Al- gharaballi

Publisher:

Kuwait University

Journal:

Arab Journal of Administrative Sciences Vol.23 Issue 1, pp.67-88

Document Type:

Article

Publication Date:

1/2016

Document Language:

English

Document ID (Org No.):

2001943673

pISSN:

2957-3521

Keywords:

Abstract:

 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 the significant positive discretionary accruals of the means and medians generated by models based on current accruals.

Article Details

Pre-Listing Year Earnings Management and Listing Requirements: Evidence from Kuwait

Authors:

Eiman A. Al- gharaballi

Publisher:

Kuwait University

Journal:

Arab Journal of Administrative Sciences Vol.23 Issue 1, pp.67-88

Document Type:

Article

Publication Date:

1/2016

Document Language:

English

Document ID (Org No.):

2001943673

pISSN:

2957-3521

Discretionary Accruals

Earnings Management

Kuwait Stock Exchange (KSE)

KSE Listing Requirements

Issues

Article Details

Pre-Listing Year Earnings Management and Listing Requirements: Evidence from Kuwait

Authors: Eiman A. Al- gharaballi

Publisher: Kuwait University

Journal: Arab Journal of Administrative Sciences Vol.23 Issue 1, pp.67-88

Document Type: Article

Publication Date: 1/2016

Document Language: English

Document ID (Org No.): 2001943673

pISSN: 2957-3521

Discretionary Accruals

Earnings Management

Kuwait Stock Exchange (KSE)

KSE Listing Requirements

Issues

Authors:

Eiman A. Al- gharaballi

Publisher:

Kuwait University

Journal:

Arab Journal of Administrative Sciences Vol.23 Issue 1, pp.67-88

Document Type:

Article

Publication Date:

1/2016

Document Language:

English

Document ID (Org No.):

2001943673

pISSN:

2957-3521