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The decision to voluntarily provide an IPO prospectus earnings forecast

Bilson, Chris; Heaney, Richard; Powell, John G; Shi, Jing


Conditions under which private firms going public will voluntarily disclose earnings forecasts in initial public offerings prospectuses are explored. The analysis implies younger, riskier companies do not voluntarily forecast earnings because of the potential costs of not performing as well as forecast.

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
Source: Applied Financial Economics Letters
DOI: 10.1080/17446540600883210


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