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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| Main Authors: | , |
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| Format: | article |
| Language: | FA |
| Published: |
Shahid Bahonar University of Kerman
2014
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| Subjects: | |
| Online Access: | https://doaj.org/article/250d7df0b6de4e95b0e099f20d30b882 |
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