![](/images/graphics-bg.png)
Earnings management under information asymmetry at initial public offerings in Egypt : an empirical study
المؤلف
al-Shafii, Shuruq Fathi Muhammad Abd al-Mawla
المصدر
Scientific Journal for Commerce and Finance
العدد
المجلد 40، العدد 3 (30 سبتمبر/أيلول 2020)، ص ص. 1-28، 28ص.
الناشر
تاريخ النشر
2020-09-30
دولة النشر
مصر
عدد الصفحات
28
التخصصات الرئيسية
الاقتصاد و التجارة
العلوم المالية و المحاسبية
الموضوعات
الملخص EN
Purpose – The purpose of this thesis is to explore earnings management under information asymmetry at initial public offerings (IPO).
More specifically, the researcher tried to explain the opportunities and incentives of earnings management at IPO and how firm managers may exploit the discretion available to them in manage earnings.
Methodology/Approach – The researcher depended upon the positive approach in analyzing the problem, explaining its causes and predicting the behavior of this phenomenon in the future.
Findings –the results indicated that IPO Egyptian firms use earnings management during the year of IPO in order to induce investor to buy their shares to maximize their IPO proceeds and also show that a higher level of increase in accruals is accompanied by a higher level of information asymmetry in the IPO year compared with the Pre-IPO year & the Post- IPO year.
Research Limitations – This study is applied on a sample of companies listed on the Egyptian Stock Exchange.
All study data and results for Egyptian companies only.
Originality/Value – This study contributed to the literature by providing explanation of the phenomenon of earnings management and its motivations at IPO.
Moreover, this study exhibits opportunities of earnings management through discussing some techniques of earnings management in details.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
al-Shafii, Shuruq Fathi Muhammad Abd al-Mawla. 2020. Earnings management under information asymmetry at initial public offerings in Egypt : an empirical study. Scientific Journal for Commerce and Finance،Vol. 40, no. 3, pp.1-28.
https://search.emarefa.net/detail/BIM-1186134
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
al-Shafii, Shuruq Fathi Muhammad Abd al-Mawla. Earnings management under information asymmetry at initial public offerings in Egypt : an empirical study. Scientific Journal for Commerce and Finance Vol. 40, no. 3 (2020), pp.1-28.
https://search.emarefa.net/detail/BIM-1186134
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
al-Shafii, Shuruq Fathi Muhammad Abd al-Mawla. Earnings management under information asymmetry at initial public offerings in Egypt : an empirical study. Scientific Journal for Commerce and Finance. 2020. Vol. 40, no. 3, pp.1-28.
https://search.emarefa.net/detail/BIM-1186134
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
-
رقم السجل
BIM-1186134
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
![](/images/ebook-kashef.png)
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر
![](/images/kashef-image.png)