The effect of Mutual Fund Performance on Dynamics of Earnings Management in IPOs

Objective: Earnings management can be motivated by capital market, political, contractual, tax, agency. In the capital market incentives that are considered in this study, in the IPOs, because the possibility of access to information for investors is very limited and the risk of information asymmetr...

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Bibliographic Details
Main Authors: Nahid Najafi rad, Donya Ahadian Poor Parvin, Maryam Lashkari Zadeh
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2021-08-01
Series:مجله توسعه و سرمایه
Subjects:
Online Access:https://jdc.uk.ac.ir/article_3034_f8dd3c2c03231c524078f8082858b17e.pdf