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The decision to voluntarily provide an IPO prospectus earnings forecast

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Date

2007

Authors

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

Journal Title

Journal ISSN

Volume Title

Publisher

Routledge, Taylor & Francis Group

Abstract

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.

Description

Keywords

Citation

URI

http://hdl.handle.net/1885/28961

Collections

ANU Research Publications

Source

Applied Financial Economics Letters

Type

Journal article

Book Title

Entity type

Access Statement

License Rights

DOI

10.1080/17446540600883210

Restricted until

2037-12-31

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01_Bilson_The_decision_to_voluntarily_2007.pdf (417.61 KB)

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