Earnings Management and IPO Pricing: A Conceptual Analysis

Tariquzzaman, ATM; Yusuf, Mohammad Abu; Khan, Salahuddin Ahmed

dc.contributor.author	Tariquzzaman, ATM
dc.contributor.author	Yusuf, Mohammad Abu
dc.contributor.author	Khan, Salahuddin Ahmed
dc.date.accessioned	2012-11-18T08:02:41Z
dc.date.accessioned	2019-05-27T07:25:36Z
dc.date.available	2012-11-18T08:02:41Z
dc.date.available	2019-05-27T07:25:36Z
dc.date.issued	2010-12-01
dc.identifier.uri	http://hdl.handle.net/20.500.11948/763
dc.description.abstract	This article is a review of existing practice of Earnings Management by different corporate entities in different countries of the world for conceptual understanding. The paper provides an account of four commonly used hypotheses in Earnings Management observed in different developed financial systems. It has identified the major techniques of earnings management as well as the motivation behind it and the impact of earnings management on IPO pricing is covered in the paper.	en_US
dc.language.iso	en	en_US
dc.publisher	Daffodil International University	en_US
dc.title	Earnings Management and IPO Pricing: A Conceptual Analysis	en_US
dc.type	Article	en_US