Results 61 to 70 of about 35,089 (197)
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary Research suggests that ventures benefit from framing to gain audience support, yet how they utilize framing when exogenous shocks redirect attention remains unclear. Drawing on a longitudinal multiple‐case study of six biotechnology ventures following the COVID‐19 pandemic, we show how ventures balance coherence and resonance ...
Niklas Dreymann, Indre Maurer
wiley +1 more source
Strategic Management Journal, EarlyView.Abstract Research Summary We examine the effects of category erraticism, that is, having moved across socio‐cognitively distant industry categories over time, on status mobility. We argue that it is not the breadth of the categories that a firm spans or the overall distance among those categories, but whether its movement across categories forms a ...
Danyang Li, Michael Jensen
wiley +1 more source
Biases in the IPO Pricing Process [PDF]
By investigating the entire IPO pricing process, beginning when the offering is filed, the paper contributes to the existing literature along four dimensions.
Michelle Lowry, G. William Schwert
core
Venture Capital Practices in Saudi Arabia: The Views of Investors
Thunderbird International Business Review, EarlyView.ABSTRACT This study examines how venture capital (VC) investors in Saudi Arabia evaluate, negotiate, and support entrepreneurial ventures in a rapidly developing yet institutionally young setting. Drawing on 21 semi‐structured interviews with 24 investors, it offers rare insight into VC practices in the Middle East.
Tibah al‐Harbi +2 more
wiley +1 more source
Особенности проведения IPO на формирующихся рынка (на примере КНР и РФ) [PDF]
, 2017 Первичное публичное предложение акций (IPO) – это естественный этап развития практически любой крупной компании. Рынок Китая и рынок России являются формирующимися рынками.
Су Жунлинь, Su Ronglin
core
Accounting Perspectives, EarlyView.ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley +1 more source
Who knows what when? : The information content of pre-IPO market prices : [Version March/June 2002] [PDF]
, 2002 To resolve the IPO underpricing puzzle it is essential to analyze who knows what when during the issuing process. In Germany, broker-dealers make a market in IPOs during the subscription period.
Löffler, Gunter +2 more
core
Contemporary Accounting Research, EarlyView.ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma +3 more
wiley +1 more source
Underpricing in Turkey: Comparison of the IPO Methods [PDF]
This paper addresses the question of what kind of selling and underwriting procedure might be preferred for controlling the amount and volatility of underpricing in the Istanbul Stock Exchange (ISE).
Guray Kucukkocaoglu
core
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source