Sherif Mahmoud Aly Elmanzalawy <br/><br/>
Earnings management before inital public offrings and its implications for the standard setters :   an empirical study on the Egyptian stock market /  
 التحكم فى الربحية قبل طرح الاسهم للإكتتاب العام فى سوق الاوراق المالية و انعكاسات ذلك على اعداد المعايير المحاسبية : 
Sherif Mahmoud Aly Elmanzalawy ; SupervisedAshraf.M.K.Elsharkawy 
 - Cairo :   Sherif Mahmoud Aly Elmanzalawy ,   2007 
 - 154P. ;   30Cm 
<br/><br/>Thesis (M.Sc.) - Cairo University - Faculty Of Commerce - Department Of Accounting 
<br/><br/> The main objective of this study is to examine whether there are evidence that some of the Egyptian initial public offering firms use earnings management to affect their stock prices upwards and analyze the motivations behind this the main event examined is the Initial Public Offerings of some Egyptian firms.the sample analysed in this study is based on initial public offerings by firms listed on the Cairo and Alexandria Stock Exchange 
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<br/><br/><label>Subjects--Index Terms: </label>Earnings management initial public offerings