تأثیر عملکرد صندوق‌های سرمایه‌گذاری بر مدیریت سود پویا در عرضه اولیه

References

Arab Mazar Yazdi, Mohammad; Shaykhs, Shahnaz. (2006). A study of the performance of investment companies listed on the Tehran Stock Exchange in the period 1996-2000. Accounting and Auditing Reviews, 12(4), 41-60 [In Persian].

Abde Tabrizi, H., Damori, D. (2003). Identifying the factors affecting the long-term return of newly admitted stocks on the Tehran Stock Exchange. Financial Research, 5(15), 23-50 [In Persian].

Ahmadi, M.R., Dorseh, S. (2016). Investigating the effect of manipulation of real activities and earnings management based on accruals on the risk of future stock price falls in companies listed on the Tehran Stock Exchange. Empirical Accounting Research, 6(3), 184-153 [In Persian].

Bazazzadeh, H.R., Dehghan, M. (2011). Cash from operations and profit management: Model test K-S. Journal of Management Accounting, 4(9), 23-39 [In Persian].

Becker, C.L. DeFond, M.L., Jiambalvo, J., Subramanyam, K.R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1–24.

Bostani, H. (2019). The effect of diversification strategy on profit management. Knowledge of Financial Accounting, 6(2), 215-234 [In Persian].

Cohen, D., Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50, 2-19.

Chang, C.H., Lin, J.J., Lin, J.H., Chiang, M.C., (2010). Domestic open-end equity mutual fund .performance evaluation using extended TOPSIS method with different distance approaches. Expert systems with Applications, 37, 4642-4649.

Ebrahimi Kordler, A., Hassani Azar Dariani, E. (2006). Investigating earnings management at the time of initial public offering of shares in companies listed on the Tehran Stock Exchange. Accounting and Auditing Reviews, 42, 60-41 [In Persian].

Dami, A. (2012). The effect of information asymmetry on pricing below the initial public offerings on the Tehran Stock Exchange. Master Thesis, Faculty of Economics, Ministry of Science, Research and Technology [In Persian].

Davallu, M., Muslemi, E. (2017). Hot and cold markets IPOs. Stock Exchange, 10(39), 23-47 [In Persian].

Kothari, S.P., Leone, A.J., Wasley, C.E. (2005). Performance matched discretionary accrual measures. Journal of Accounting & Economics, 39(1), 163-197.

Dong, G., Yamaguchi, D., Nagai, M., (2009). A grey-based decision making approach to the supplier selection Problem. Mathematical and computer modeling, 46, 573-581.

Jiang, H., Habib, A., Wang, S. (2018). Real earnings management, institutional environment, and future operating performance: an international study .The International Journal of Accounting, Elsevier, 53(1), 33-53.

Galloway, T.L., Miller, D.R., Arthurs, J.D., Kim, S.K., Cho, S.Y. (2011). Source of information asymmetry and underpricing in initial public offerings. Babson College Entrepreneurship Research Conference, Syracuse, NY.

Alhadab, M., Clacher, I., Keasey, K. (2013). Real and accrual earnings management and IPO failure risk. Available at SSRN: http://ssrn.com/abstract= 2225411.

Wongsunwai, W. (2013). The effect of external monitoring on accruals-based and real earnings management: Evidence from venture-backed initial public offerings. Contemporary Accounting Research, 30(1), 296–324.

Su, C., Bangassa, K. (2011). The impact of underwriter reputation on initial returns and long-run performance of IPOs. Journal of Financial Markets, Institutions & Money, 21, 760-791.

Dechow, P., Sloan, R., Sweeney, A. (1995). Detecting earnings management. The Accounting Review, 70(2), 193-225.

Imani Brandagh, M., Hashemi, T. (2018). Investigating the effect of political factors on profit management. Auditing Knowledge, 18(71), 90-77 [In Persian].

Ismaili, Z., Abbasi, I., Fallah, M.F. (2018). Predict the short-term performance of the initial public offering of the stock using the nearest neighborhood models and the backup vector machine. Financial Management Perspectives, 21, 9-27 [In Persian].

Islami Bidgoli, Gh., Tehrani, R., Shirazian, Z. (2006). Performance of investment companies based on three indicators: Trainer, Jensen and Sharp with their size (market value) and liquidity. Financial Research Journal, 7(1), 3-24 [In Persian].

Ghaemi, M.H. (2005). Investigating the short-term returns of shares of new companies listed on the Tehran Stock Exchange. Research study of Imam Khomeini International University [In Persian].

Ghazifard, A.M., Jamshidi, H., Pour Mostafa Khoshkroudi, M. (2012). Prioritization of factors affecting the performance of investment funds using a combined model of QFD and AHP in a fuzzy environment. Business Management Explorations, 4(8), 1-29 [In Persian].

Hejazi, R., O'ji, M. (2012). Perspectives on positive accounting theory. Accounting Research, 1(4), 69-96 [In Persian].

Jeeyang. (2018). How do performance measures perform? Portfolio selection, 33(4), 64-74.

Khodaei, M., Foladvandnia, E. (2010). Appraisal of portfolio management performance of investment companies listed in TSE within downside risk framework. Financial Knowledge of Securities Analysis, 3(1), 67-90 [In Persian].

Khodaparasti, S., Zamanian, Gh., Sanginian, A. (2014). Factors affecting the short-term and long-term returns of shares offered in initial public offerings on the Tehran Stock Exchange. Empirical Accounting Research, 3(11), 179-200 [In Persian].

Kordestani, Gh., Ashtab, A. (2009). Predicting earnings management based on adjusted EPS. Journal of Development and Capital, 2(2), 141-158 [In Persian].

Kotari (2012). Combining VIKOR with GRA techniques to evaluate service .quality of airports under fuzzy Environment. Expert systems with applications, 38, 1304-1312.

Kuo, Y., Yang, T., Huang, G., (2008). The use of grey relational analysis in solving multiple attribute decision  Making problems. Computers & industrial engineering, 55, 80-93.

Mansourfar, G., Qaderi, B., Daneshyar, F. (2017). Political Hypotheses (Political Costs) and Financial Reporting Quality: Empirical Evidence from Tehran Stock Exchange. Empirical Studies in Financial Accounting, 14(53), 113-142 [In Persian].

Mashayekhi, B., Mehrani, S., Mehrani, K., Karami, Gh. (2006). The role of discretionary accruals in earnings management of listed companies in Tehran Stock Exchange (TSE). Accounting and Auditing Review, 12(4), 61-74 [In Persian].

Chaney, P.K., Faccio, M., Parsley, D.C. (2012). The quality of accounting information in politically connected firm. Working Paper, Vanderbilt University.

Mehrabanpour, M.R., Safaei, M., Samimi nejad, R., Nouhi, R. (2017). Ranking of investment funds in Iran based on favorable and unfavorable risk criteria. Investment Knowledge, 6(24), 215-230 [In Persian].

Mehrani, S., Ganji, H., Tahriri, A., Asgari, M. (2009). Evaluation of firm ranking based on accounting and non accounting data and comparing it with firm ranking in Tehran Stock Exchange. Journal of Development and Capital, 2(1), 7-32 [In Persian].

Modarres, A., Askari, M.R. (2008). Identifying the factors affecting the abnormal long-term return on initial public offering shares on the Tehran Stock Exchange. Stock Exchange, 2(5), 77-103 [In Persian].

Pendaraki, K., Zopounidis, C., Doumpos, M., (2015). On the construction of mutual fund portfolios: A multicriteria methodology and an application to the Greek market of equity mutual funds. Operational research, 163, 462-481.

Reilly, F., Norton, E., (2016). Investments (7th ed.), south western Ohio, Thomson Antonio Goledson de Carballo (2019) The Dynamics of Earnings Management in IPOs and the Role of Venture Capital.

Saeedi, Ali; Moghadasian, I. (2010). Evaluating the performance of stock investment funds in Iran. Stock Exchange Quarterly, 1 (9), 5-24 [In Persian].

Saghafi, A., Bahar Moghaddam, Ph.D, M. (2008). Incentives Affecting Earnings Management. Journal of Development and Capital, 1(2), 103-125 [In Persian].

Saghafi, A., Moradi Jaz, M., Sohrabi, H.A. (2014). The relationship between earnings management and information asymmetry in conditions of environmental uncertainty. Journal of Accounting Knowledge, 17, 7-27 [In Persian].

Soo&bangasa. (2011). Portfolio optimization of equity mutual funds with fuzzy return rates and risks, expert Systems with applications, 36, 3720-3727.

Wieck, M., Ehrgott, M., Fedal, G., Figueira. J.R., (2011). Multiple criteria decision making for engineering. Omega, 36, 337-339.