Studying the Relationship between Company Size, Earnings Management in Initial Public Offerings of Stock and Performance of the Companies Listed on Tehran Stock Exchange
Bibliographic record
Abstract
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.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".