The impact of initial public offering (IPO) attributes, firm-level characteristics and ownership on Malaysian IPO firms’ earnings management

Earnings Management and Delisting Risk: The Case of IPO Firms

Underpricing, Ownership and Liquidity of Initial Public Offers (IPO) and Their Impact on Performance of IPO Stocks in Equity Markets of India

Paper studies the impact of the liquidity, underpricing and ownership up on both the short term and long term performance of the Initial Public Offer (IPO) stocks in the equity markets of India. Empirical analysis is undertaken to study the impact of liquidity, underpricing and ownership on Performance of IPO stocks. Multiple regression analysis is undertaken for analyzing the impact. It is fou...

Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence

This paper investigates, both theoretically and empirically, how earnings management and ownership retention interact, and how these two jointly affect the equilibrium market valuation of IPO firms in the presence of information asymmetry. Analytically, this paper extends the univariate signaling framework of Leland and Pyle (1977) and derives an efficient signaling equilibrium in which both re...

The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...

underpricing, ownership and liquidity of initial public offers (ipo) and their impact on performance of ipo stocks in equity markets of india

paper studies the impact of the liquidity, underpricing and ownership up on both the short term and long term performance of the initial public offer (ipo) stocks in the equity markets of india. empirical analysis is undertaken to study the impact of liquidity, underpricing and ownership on performance of ipo stocks. multiple regression analysis is undertaken for analyzing the impact. it is fou...