AN INVESTIGATION OF EARNINGS MANAGEMENT AT THE TIME OF INITIAL PUBLIC OFFERINGS (IPO) IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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EBRAHIMI KORDLAR A.; HASANI AZAR DARYANI E.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:13 | Issue:45 Page(s): 3-23

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Title

AN INVESTIGATION OF EARNINGS MANAGEMENT AT THE TIME OF INITIAL PUBLIC OFFERINGS (IPO) IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

EBRAHIMI KORDLAR A. | HASANI AZAR DARYANI E. | Issue Writer Certificate

Keywords

INITIAL PUBLIC OFFERINGQ4

EARNINGS MANAGEMENTQ2

DISCRETIONARY CURRENT ACCRUALSQ4

LONG-RUN STOCK PRICE PERFORMANCEQ4

FINANCIAL REPORTINGQ4

Abstract

This study is first research of EARNINGS MANAGEMENT by INITIAL PUBLIC OFFERING (IPa) firms in Iran country. Using a sample of 30 Iranian IPa's through 1378-1380, we investigate the pattern of DISCRETIONARY CURRENT ACCRUALS (DCA) over time. We find that managers manage their company's earnings in the first year as a public company but not in the years before the IPa. We also examine the impact of EARNINGS MANAGEMENT on the LONG-RUN STOCK PRICE PERFORMANCE of IPa's. We find a positive relation between the size of the DCA in the first year as a public company and LONG-RUN STOCK PRICE PERFORMANCE over the next 3 years. A number of additional tests support these findings.

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APA: Copy

EBRAHIMI KORDLAR, A., & HASANI AZAR DARYANI, E.. (2006). AN INVESTIGATION OF EARNINGS MANAGEMENT AT THE TIME OF INITIAL PUBLIC OFFERINGS (IPO) IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 13(45), 3-23. SID. https://sid.ir/paper/8093/en

Vancouver: Copy

EBRAHIMI KORDLAR A., HASANI AZAR DARYANI E.. AN INVESTIGATION OF EARNINGS MANAGEMENT AT THE TIME OF INITIAL PUBLIC OFFERINGS (IPO) IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;13(45):3-23. Available from: https://sid.ir/paper/8093/en

IEEE: Copy

A. EBRAHIMI KORDLAR, and E. HASANI AZAR DARYANI, “AN INVESTIGATION OF EARNINGS MANAGEMENT AT THE TIME OF INITIAL PUBLIC OFFERINGS (IPO) IN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 13, no. 45, pp. 3–23, 2006, [Online]. Available: https://sid.ir/paper/8093/en

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