Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange

This study investigates whether and how accounting conservatism impacts on underpricing the Initial Public Offerings (IPOs) in the Tehran Stock Exchange. The market-adjusted abnormal return of firms for the first trading month has been taken as proxy for the underpricing. The regression analysis of...

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Bibliographic Details

Main Authors:	Sasan Mehrani, Mojteba Safipour Afshar
Format:	Artigo
Language:	Persa
Published:	Shahid Bahonar University of Kerman 2014-12-01
Series:	مجله دانش حسابداری
Subjects:	conservatism initial public offerings underpricing ipos market-adjust abnormal return
Online Access:	https://jak.uk.ac.ir/article_859_43b85db56696273e5f930a45bd3634f3.pdf
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