This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information
Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using …

This paper explores the role of social capital in contributing to the success of a new breed of
organizations known as 'blank check companies' or special purpose acquisition companies …

Purpose Small and medium enterprises (SMEs) play a crucial role in national economies
worldwide, generating employment and contributing to innovation. This study tries to …

We produce the first study to explore the effect of political money contributions on IPOs.
Exploiting a hand-collected database, we show that both lobbying and PAC expenditure pay …

The purpose of this article is to investigate the relationship between audit quality, the role of
institutional environments at the provincial level, and earnings management around listing …

Purpose The purpose of this study is to present an extension to the research area dealing
with the Tunisia initial public offering (IPO) associated earnings management forecasts, by …

This study investigates the certification effect of a firm's strategic alliance network on initial
public offerings using a large data set involving 3860 IPO events from the US IPO market …

Using a unique and hand-collected dataset, we investigate the impact of the risk factors
disclosed in the prospectuses on the initial returns for ChiNext IPOs. After controlling for the …

This study extends research into whether disclosure of corporate and financial information is
associated with firms' costs of equity capital. This study sets out to examine empirically the …

This paper addresses two important areas of voluntary disclosure for Hong Kong IPOs:(1)
The risk factors surrounding a listing entity's business and offer and (2) an issuer's planned …