The decision to voluntarily provide an IPO prospectus earnings forecast
Date
2007
Authors
Bilson, Chris
Heaney, Richard
Powell, John G
Shi, Jing
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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.
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Applied Financial Economics Letters
Type
Journal article
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2037-12-31
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