Earnings Management and Initial Public Offerings (IPOs) at Tehran Stock Exchange (TSE)

earning management & the long-run market performance of initial public offerings: evidences from tehran stock exchange (tse)

in this research, we investigate the influence of profit management on the long-term performance of ipos in tehran stock exchange. the ipos in 1378 to 1384 are used as our sample and their long-term return in a three-year period after the ipo are calculated. we start calculating the return from the first day after the month in which the financial statement of ipo is published. discretionary cur...

Earnings Management and the Effect of Earnings Quality in Relation to Bankruptcy Level (Firms Listed at the Tehran Stock Exchange)

This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Initial public offerings , subsequent seasoned equity offerings , and long - run performance : Evidence from IPOs in Germany

Auditor Type and Earnings Quality in Tehran Stock Exchange

This study examines the association between auditor type (public versus private) and earnings quality as measured by the levels of discretionary accruals in Iran. This study hypothesize that there is no significant difference in discretionary accruals between public and private sector audit firms when there is low incentives for auditors to provide high-quality audits in Iran. Using a sample...

the investigation of relationship between earnings quality and future stock returns in tehran stock exchange (tse)

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