... J. Newton, Florida State University, College of Business, Department of Accounting, Tallahassee, FL, USA. Editor’s note: Accepted by Joseph H. Schroeder, under the Senior Editorship of Kathryn Kadous. 27 07 2023 07 04 2025 10 04 2025 2025 initial public offerings...

...Matthew T. Billett; Mark Ma (Shuai); Xiaoyun Yu ABSTRACT A firm’s initial public offering (IPO) generates negative externalities for industry competitors. To mitigate this threat, incumbent firms manage their earnings downward, issue more negative management forecasts, and use a more negative...

...Burcu Esmer; N. Bugra Ozel; Suhas A. Sridharan ABSTRACT We examine whether initial public offering (IPO) registration disclosures expose firms to greater nonshareholder litigation risk. Using hand-collected data on lawsuits initiated at federal and state courts against IPO firms, we show...

... as industry pioneers, but follower IPO volume is intensified. Additionally, heightened uncertainty over investor sentiment exacerbates delay and leads to lower IPO volume. initial public offerings information spillovers investor sentiment disclosure The analysis gives rise to a number of novel...

...) for GCDisclosure IPOs to 16.1 percent (11.4 percent) for All Other IPOs. May 2016 January 2018 2018 going concern management disclosures going concern audit opinions initial public offerings partial adjustment phenomenon price revision underpricing In August 2014, approximately...

... to the literature by documenting the impact of changes in financial accounting standards on IPO underpricing and capital market globalization. initial public offerings International Financial Reporting Standards underpricing financial globalization June 2012...