Results 121 to 130 of about 152,620 (261)
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
What's in a name and when does it matter? The hot and cold market impacts on underpricing of certification, reputation and conflicts of interest in venture capital backed Korean IPOs [PDF]
This article analyses the impact of the participation of venture capital (VC) firms on underpricing in 372 businesses brought to IPO during the period 1999-2001 in KOSDAQ.
Alan Hughes, Jaeho Lee
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
Does venture capital pay off? a meta-analysis on the relationship between venture capital involvement and firm performance [PDF]
, 2010 Venture capital (VC) as an alternative to mainstream corporate finance (Wright and Robbie, 1998) has attracted a large amount of interest in academic research and among practitioners. On e of the main questions is whether VC adds value to firms.
Muller, V., Rosenbusch, Nina
core
CEO Pay Differences Between US and Non‐US Firms: A New Longitudinal Investigation
Corporate Governance: An International Review, EarlyView.ABSTRACT Research Question/Issue Public and academic debates typically portray US CEOs as exceptionally well paid. Yet, evidence on the existence and magnitude of a US CEO pay premium is mixed and dated. This study uses an expanded, longitudinal dataset to identify whether such a pay premium exists and explores potential differences across countries ...
Ruiyuan (Ryan) Chen +3 more
wiley +1 more source
Why Firms Adopt Antitakeover Arrangements [PDF]
Firms going public have increasingly been incorporating antitakeover provisions in their IPO charters, while shareholders of existing companies have increasingly been voting in opposition to such charter provisions.
Lucian Arye Bebchuk
core
Initial public offerings and venture capital in Germany [PDF]
, 2003 We present a survey on the role of initial public offerings (Epos) and venture capital (VC) in Germany after the Second World War. Between 1945 and 1983 IPOs hardly played a role at all and only a minor role thereafter.
Franzke, Stefanie +2 more
core
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
Journal of Accounting and Investment, 2016 The objective of this study is to found empirical about manufacture companies which the listed in Jakarta Stock Exchange performed the earnings management surrounding Initial Public Offering and association between Initial Public offering.
Sri Anik
doaj
The Role of the Value Added by the Venture Capitalists in Timing and Extent of IPOs [PDF]
We analyze the venture capitalist's decision on the timing of the IPO, the offer price and the fraction of shares he sells in the course of the IPO. A venture capitalist may decide to take a company public or to liquidate it after one or two financing ...
Tereza Tykvová
core