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Keywords: price revision
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (6): 29–59.
Published: 01 November 2018
... revision and initial return and find robust support that management GC disclosures are associated with downward revisions in the IPO offer price and, upon considering the mediating effects of the price revision, also associated with lower initial returns. In terms of determinants, and after controlling...