...Yasir Abdullah Abbas; Nurwati A. Ahmad-Zaluki; Waqas Mehmood Purpose This paper aims to examine the relationship between the community and environment disclosures and the long-run share price performance of Malaysian initial public offering (IPO) companies. Design/methodology/approach...

...Nurwati A. Ahmad-Zaluki; Bazeet Olayemi Badru Purpose This study aims to investigate the effects of the intended use of initial public offerings (IPO) proceeds that is disclosed in the prospectus on IPO initial returns. Design/methodology/approach A sample of IPOs listed on Bursa Malaysia from...

...Faten Ben Ahmed; Bassem Salhi; Anis Jarboui Purpose The purpose of this study is to present an extension to the research area dealing with the Tunisia initial public offering (IPO) associated earnings management forecasts, by an examination of the corporate governance mechanisms and earnings...

...Yogesh Maheshwari; Khushbu Agrawal Purpose – This paper aims to examine the impact of initial public offering (IPO) grading on earnings management by Indian companies in their IPOs. Specifically, it investigates whether earnings management significantly differs in the pre-IPO grading regime...

...), and Kothari et al. (2005). This study finds no evidence that, on average, Indonesian firms manipulate their reported earnings to obtain higher proceeds from their IPOs. The findings stand even after size and leverage levels are considered in evaluating the incidences of earnings managements prior to IPOs...

...Norashikin Ismail; Pauline Weetman We examine the extent of earnings management associated with meeting forecasts made in IPO prospectuses in a developing economy where government regulation requires a profit forecast but allows promoters to choose either (1) to provide a profit guarantee or (2...