Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns

The Initial Public Offer (IPO) that leads to entering new firms, and perhaps new investors, to a market, is important for stock exchanges and capital markets. Regarding the importance of IPO in the Tehran Stock Exchange, and the capital market surpassing rival markets, as well as the implementation...

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Bibliographic Details
Main Authors: Esfandiar Malekian Kallehbasti, Ali Fateri
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2016-02-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_1427_b9b2187201e34d93ba7cb9b1b5ba570b.pdf