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Prior research suggests that the fear of litigation precludes most managers from manipulating earnings in the initial public offering (IPO) setting. Yet, managers' restraint is perhaps unwarranted: research has not yet linked instances of aggressive pre‐IPO reporting to increased litigation risk. This paper investigates when aggressive IPO reporting triggers legal consequences. Examining 2,037 IPOs,...
Abstract. Agricultural practices in semi-arid parts of southwestern Australia have increased recharge and raised groundwater levels. As a result, land salinization has occurred. Managers aim to address the problem by reducing recharge, but it is not known whether all recharge is regular and seasonal or whether a substantial component is episodic (i.e. occurs in irregular pulses). Approaches that reduce...
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