ACCOUNTING CONSERVATISM AND IPO UNDERPRICING

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BAGHOOMIAN RAFIK; ALEM TABRIZ AKBAR; SHABANI KEYVAN

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Journal: JOURNAL OF AUDIT SCIENCE Year:2013 | Volume:13 | Issue:53 Page(s): 0-0

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Title

ACCOUNTING CONSERVATISM AND IPO UNDERPRICING

Author(s)

BAGHOOMIAN RAFIK | ALEM TABRIZ AKBAR | SHABANI KEYVAN | Issue Writer Certificate

Keywords

ACCOUNTING CONSERVATISMQ2

UNDERPRICINGQ2

IPOQ2

INFORMATION ASYMMETRYQ2

Abstract

The key factor of succses or failure of Initial Public Offering (IPO) is its pricing. Since INFORMATION ASYMMETRY plays an important role in the IPO, this question arises whether the quality of information is important or not? ACCOUNTING CONSERVATISM is considered to be one of the factors affecting the quality of accounting information. Hence, this study examines the relationship between ACCOUNTING CONSERVATISM and IPO UNDERPRICING in the Tehran Stock Exchange (TSE) during the period of 1382 to 1390. in order to, Multivariate regression has been used to test the hypothesis. Results show that except for the second week of first month after IPO, there is a positive and significant relationship between ACCOUNTING CONSERVATISM and IPO UNDERPRICING. Also, the relationship between ACCOUNTING CONSERVATISM and IPO UNDERPRICING is more pronounced for firms with high INFORMATION ASYMMETRY than for firms with low INFORMATION ASYMMETRY.

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APA: Copy

BAGHOOMIAN, RAFIK, ALEM TABRIZ, AKBAR, & SHABANI, KEYVAN. (2013). ACCOUNTING CONSERVATISM AND IPO UNDERPRICING. JOURNAL OF AUDIT SCIENCE, 13(53), 0-0. SID. https://sid.ir/paper/396913/en

Vancouver: Copy

BAGHOOMIAN RAFIK, ALEM TABRIZ AKBAR, SHABANI KEYVAN. ACCOUNTING CONSERVATISM AND IPO UNDERPRICING. JOURNAL OF AUDIT SCIENCE[Internet]. 2013;13(53):0-0. Available from: https://sid.ir/paper/396913/en

IEEE: Copy

RAFIK BAGHOOMIAN, AKBAR ALEM TABRIZ, and KEYVAN SHABANI, “ACCOUNTING CONSERVATISM AND IPO UNDERPRICING,” JOURNAL OF AUDIT SCIENCE, vol. 13, no. 53, pp. 0–0, 2013, [Online]. Available: https://sid.ir/paper/396913/en

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