مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة
Volume 9, Numéro 1, Pages 230-249
2022-04-30
الكاتب : بن نابي حسن . شنايت صباح .
This research aims by adopting the descriptive analytical methodology to test the impact of the IPO context on earnings management on the Algiers stock exchange on a sample of 3 companies over 2011 to 2020. Our empirical results indicate the existence of earning management the year before IPO, during and the year after. This reinforces the hypothesis that IPO is an incentive for firms to manage the profits either by reducing profits (Undervaluation phenomenon), or by increasing to generate a positive signal to about the profitability and increase the share price.
Earning Management ; IPO ; Non-Discretionary Accruals
زرقون عمر الفاروق
.
شنين عبد النور
.
ص 33-54.
زواوي الحبيب
.
نعاس مريم نجاة
.
ص 121-134.
عباسي صابر
.
زنودة إيمان
.
ص 53-69.
صديقي أحمد
.
بن يحي يحي
.
ص 66-81.
جمال معتوق
.
يحيى سعيدي
.
ص 232-249.