An initial public offering (IPO) refers to a process by which private corporations offer their shares in stock market for investment investors. This listing of the leads easy generation and exchange capital between Investing company’s is accompanied careful consideration study image, financial policies, position market. The highly volatile susceptible changes political socioeconomic environment...

The aim of the paper is to analyse association between use accrual-based and real earnings management practices before company goes public decision institutional investors on buying or refraining from shares offered in initial offering (IPO). sample consists 258 Polish new stock companies over period 2005-2020. We find that such refrain massive pre-IPO period: both accrual-based. However, we ev...

Previous studies have overlooked hidden ownership in their analysis, which could result biased findings. This research utilizes unique data sources to uncover patterns and employs ordinary least square regression investigate the relationship between firm performance. The findings indicate that affects a firm’s performance, but not same manner as previously thought. Firms with actually perform b...