Among the various promotional tools, bonus packs and price discounts have been found to be most effective thus attracted attention from researchers. This research primarily focuses on multi-promotion offers containing both a pack discount (i.e., BP + PD offers). The present aims examine moderating role of consumers’ regulatory orientation in their responses offers. That is, this investigates wh...

The aim of the paper is to analyse association between use accrual-based and real earnings management practices before company goes public decision institutional investors on buying or refraining from shares offered in initial offering (IPO). sample consists 258 Polish new stock companies over period 2005-2020. We find that such refrain massive pre-IPO period: both accrual-based. However, we ev...