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Determinants of Management Earnings Forecasts: The Case of Global Shipping IPOs
Authors:Wolfgang Drobetz  Dimitrios Gounopoulos  Anna Merika  Andreas Merikas
Institution:1. Faculty of Business Administration, Hamburg University, 20148 Hamburg, Germany;2. Newcastle University Business School, Newcastle University, Newcastle upon Tune, NE1 4SE, UK;3. Department of Economics, The American College of Greece, Agia Paraskevi, 15342 Greece;4. Department of Maritime Studies, University of Piraeus, Piraeus, Greece
Abstract:
Keywords:earnings management  voluntary disclosure environment  forecast accuracy  IPOs
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