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It is believed that an initial public offering (IPO) plays a vital role in a firm's life. Previous study indicates that firms have incentives for accrual-based earnings management in the period of going public (Aharony et al., 1993; Friedlan, 1994; Teoh et al., 1998a,b; Darrough and Rangan, 2005). Moreover, Roychowdhury (2006) proves that managers might involve in real activity manipulations to meet or beat analysts' forecasts. Therefore, my research will examine that in addition to accrual earnings management, IPO firms having incentives for earnings management will be involved in real activity manipulation to avoid being scrutinized by external auditors as well as authority.
I am studying MSc by Research at Kingston University. I worked as an assistant auditor for Deloitte Company from June 2012 to September 2013. After that I have taken up a new academic position as an assistant lecturer at Hue College of Economics, Hue University since October 2013. Moreover, I graduated with my Master of Accounting and Finance at Kingston University in 2016.