The decision to voluntarily provide an IPO prospectus earnings forecast
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Bilson, Chris; Heaney, Richard; Powell, John G; Shi, Jing
Description
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.
Collections | ANU Research Publications |
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Date published: | 2007 |
Type: | Journal article |
URI: | http://hdl.handle.net/1885/28961 |
Source: | Applied Financial Economics Letters |
DOI: | 10.1080/17446540600883210 |
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