In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is …" shares listed on the national stock exchanges between 2000 and 2020, the paper also examines whether the relationship between … degree of IPO under-pricing, and the association between accounting conservatism and IPO under-pricing is more perceptible …

in Poland. We use a set of proxies of earnings management and test the long-term IPO performance under several factor … public offerings (IPO). If investors are misled by manipulated earnings, they could pay too high a price and suffer losses in … and the long-term performance of IPOs as we test the issue with a methodology that has not been applied so far for issues …