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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 대한산업공학회 Industrial Engineering & Management Systems Industrial Engineering & Management Systems Vol.20 No.4
- 발행연도
- 2021.12
- 수록면
- 756 - 768 (13page)
- DOI
- 10.7232/iems.2021.20.4.756
이용수
초록· 키워드
오류제보하기
The aim of the present study is to evaluate the relationship between accounting conservatism and stock underpricing In High Information Asymmetry Setting. This project is descriptive-correlational and the statistical population under study is listed companies on Tehran Stock Exchange during 2002-2016, among which 69 companies were selected with the initial offering and 43 companies were chosen with the secondary offering. Eight hypotheses were designed for the purpose of this study, all of which were examined by ordinary least squares regression method and SPSS and Eviews Software. The results of the study show that there is no significant relationship between conservatism and underpricing in the initial and secondary stock offering. Other results also suggest that there is a positive relationship between conservatism and underpricing in initial and secondary offering in information asymmetry setting. Since no similar study conducted in Iran, so far, this paper can contribute significantly to the field.
목차
ABSTRACT
1. INTRODUCTION
2. REVIEW OF THE LITERATURE AND HYPOTHESIS DEVELOPMENT
3. RESEARCH METHODOLOGY
4. RESEARCH FINDINGS
5. RESULTS AND RECOMMENDATIONS
REFERENCES
참고문헌 (57)
참고문헌 신청
Aggarwal, R. / 1993 / The aftermarket performance of initial public offerings in Latin America / Financial Management 22(1):42~53
Aharony, J. / 1993 / Initial public offerings, accounting choices, and earnings management / Contemporary Accounting Research 10(1):61~81
Ahmed, A. S / 2011 / Evidence on the role of accounting conservatism in monitoring managers’investment decisions / Accounting & Finance 51(3):609~633
Andrade, G. / 2004 / Investigating the economic role of mergers / Journal of Corporate Finance 10(1):1~36
Artiach, T. C. / 2014 / Conservatism, disclosure and the cost of equity capital / Australian Journal of Management 39(2):293~314
Aharony, J. / 1993 / Initial public offerings, accounting choices, and earnings management / Contemporary Accounting Research 10(1):61~81
Ahmed, A. S / 2011 / Evidence on the role of accounting conservatism in monitoring managers’investment decisions / Accounting & Finance 51(3):609~633
Andrade, G. / 2004 / Investigating the economic role of mergers / Journal of Corporate Finance 10(1):1~36
Artiach, T. C. / 2014 / Conservatism, disclosure and the cost of equity capital / Australian Journal of Management 39(2):293~314
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