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earnings managementmanagement malaysianmalaysian iposeast asianasian crisispost ipopublication recordsaccounting financefinance facultyfaculty promotedpromoted professoripos eastcrisis ownershipownership controlcontrol postipo performancemeta analysisevidence ukrecords australianaustralian accountingprofessor setset internationalinternational contextcontext earningsperformance wealthwealth effectseffects convertibleconvertible bondbond warrantwarrant bondbond offeringsofferings metaanalysis publicationrecords accountingprofessor evidenceuk earningsperformance crismacrisma revisitedrevisited operatingoperating leasesleases assessmentassessment leaselease debtdebt substitutabilitysubstitutability testingtesting crismacrisma tradingtrading evidenceuk marketmarket financcefinancce technologicaltechnological changechange paperpaper providesprovides evidenceevidence incomeincome increasingincreasing earningsipos occursoccurs primarilyprimarily periodperiod severesevere economiceconomic stressstress eastcrisis requirementrequirement provideprovide profitprofit guaranteeguarantee appearsappears reducereduce encourageencourage earningsmanagement ownershipownership concentrationconcentration marketownership concernsconstrain ipoipo earningsmanagement owners
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