Results 91 to 100 of about 32,802 (247)

The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms

Accounting &Finance, EarlyView.
ABSTRACT This paper explores the dynamics of firm evolution by analysing the timing and sequencing of a firm's innovation, investment, financing and payout decisions following an IPO. We apply real options theory to analyse our sample that includes all IPOs listed on the NYSE, NYSE MKT and NASDAQ since 1976, categorised into surviving, voluntarily ...
Jennifer Gippel, Martina Linnenluecke, Tom Smith, Yan Xu, Yushu Zhu   +4 more
wiley   +1 more source

Underpricing Pada Saat Ipo Dan Faktor Penentunya: Studi Empiris Pada Perusahaan Di BEI [PDF]

, 2017
In order to faces business competition, the company must do various ways to fulfill their capital needs in order to win the competition. One of them that they can do is initial public offering (IPO).
Joni, Arizal
core  

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings

Accounting &Finance, EarlyView.
ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley   +1 more source

TERJADIKAH UNDERPRICING HARGA PENAWARAN UMUM PERDANA SAHAM? (Studi atas Harga Penawaran Umum Perdana Saham PT Krakatau Steel)

Jurnal Ekonomi Akuntansi dan Manajemen, 2015
Initial Public Offering PT. Krakatau Steel(KARS) stock prices at government decision for Initial Public Offering determine to price under boundary Rp. 850,00per stock stringindicationinformationconfer underpricing, at matter with three indication.
Whedy Prasetyo
doaj  

Analisis Pengaruh Reputasi Auditor, Reputasi Underwriter dan Leverage Pada IPO Underpricing (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2015) [PDF]

, 2016
This study aims to examine the relevant Initial Public Offering (IPO) made by the company are influenced by internal factors that consist of auditor reputation, underwriter reputation and leverage, for the dependent variable that IPO underpricing is ...
HAYYU, Farras Idrak El, YUYETTA, Etna Nur Afri   +1 more
core  

Bringing Nuance to Real Estate Financialisation: Insights From Brazil

Area, EarlyView.
ABSTRACT Real estate has re‐emerged as an object of inquiry in geography and urban studies in recent years, particularly through the lens of the financialisation debate. The literature on financialisation has extensively documented how finance has reshaped real estate markets, often prioritising short‐term rent extraction in ways that can undermine ...
Stefano Pagin, Daniel Sanfelici
wiley   +1 more source

Foundation governance for the purposeful ownership of enterprise

European Management Review, EarlyView.
Abstract Foundation‐owned companies are regarded as real‐world examples of commitment to a company purpose, and several world‐class companies have this ownership structure. They have been found to perform surprisingly well, given the accountability and incentive problems anticipated by conventional economic theories when nonprofit organizations own ...
Terry McNulty, Steen Thomsen
wiley   +1 more source

Potret IPO di Bursa Efek Indonesia

Jurnal Siasat Bisnis, 2011
This study analysed the IPO (Initial Public Offering) of Indonesia Stock Exchange (ISE) during 1990-2008. In line with developed countries, the study found phenomena of under pricing as well as hot and cold IPO.
Zaenal Arifin
doaj   +4 more sources

Is There an Industry Effect of SPAC Merger Announcements?

European Financial Management, EarlyView.
ABSTRACT This study investigates whether SPAC merger announcements affect the target firms' industry rivals. Using a sample of 468 SPAC mergers from 2016 to 2023, the results indicate that rival firms experience significant negative abnormal returns, especially around smaller and riskier deals that yield lower announcement returns for SPACs. Additional
Carene Boucher
wiley   +1 more source

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA

Jurnal Akuntansi dan Keuangan, 2001
Earnings management is a management act in financial statement preparing process in order to obtain whether his personality welfare or his company's value.
Agnes Utari Widyaningdyah
doaj