To appreciate the relevance of the present thesis, the introductory chapter highlights the practical significance of the research object, as well as its appeal to academics (section 1.1). The current status of knowledge regarding the research object is outlined, and key gaps in understanding are identified (section 1.2). The chapter concludes with an outline of the key research questions and a description of the structure of the thesis (section 1.3).


Abnormal Return Earning Management Initial Public Offering Parent Firm Internal Capital Market 


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© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2006

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