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The aim of the present study is to explore the relationship between company size, earnings management in initial public offerings of stock and performance of companies listed on Tehran Stock Exchange during the time period of 2003 - 2012. In this study company size has been considered as an independent variable in order to explore and study its effect on earnings management and stock performance of companies in initial public offerings. In this study, in which panel data with fixed effects were used, results obtained from analyzing companies' data by using multivariate regression tests at 95% confidence level indicated that there is a reverse and significant relationship between company size and the extent of earnings management in initial public offerings (IPO). On the other hand, the results indicated that company size has a direct effect (p<0.01) on the relationship between earnings management in initial public offerings (IPO) and short- and long-term performance of stock price of the company.

asian social science

Studying the Relationship between Company Size, Earnings Management in Initial Public Offerings of Stock and Performance of the Companies Listed on Tehran Stock Exchange