Initial public offerings: A synthesis of the literature and directions for future research

M Lowry, R Michaely, E Volkova - Foundations and Trends® …, 2017 - nowpublishers.com
The purpose of this monograph is to provide an overview of the IPO literature since 2000.
The fewer numbers of companies going public in recent years has raised many questions …

Financing biomedical innovation

AW Lo, RT Thakor - Annual Review of Financial Economics, 2022 - annualreviews.org
We review the recent literature on financing biomedical innovation, with a specific focus on
the drug development process and how it may be enhanced to improve outcomes. We begin …

The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research

C Leuz, PD Wysocki - Journal of accounting research, 2016 - Wiley Online Library
This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …

The benefits of specific risk-factor disclosures

OK Hope, D Hu, H Lu - Review of Accounting Studies, 2016 - Springer
Practitioners have long criticized risk-factor disclosures in the 10-K as generic and
boilerplate. In response, regulators emphasize the importance of being specific. By using a …

What might replace the modern corporation: Uberization and the web page enterprise

GF Davis - Seattle UL Rev., 2015 - HeinOnline
The number of public corporations in the United States has been in decline for almost twenty
years. Alternative forms of organization, from LLCs and benefit corporations to Linux and …

Exit strategy

MA Lemley, A McCreary - BUL Rev., 2021 - HeinOnline
ABSTRACT In Silicon Valley, the most important thing to think about when starting a
company is how you're going to end it. The venture capital funding model that dominates the …

The JOBS Act and information uncertainty in IPO firms

ME Barth, WR Landsman… - The Accounting Review, 2017 - publications.aaahq.org
This study examines the effect of the Jumpstart Our Business Startups Act (JOBS Act) on
information uncertainty in IPO firms. The JOBS Act creates a new category of issuer, the …

The JOBS Act and the costs of going public

S Chaplinsky, KW Hanley… - Journal of Accounting …, 2017 - Wiley Online Library
We examine the effects of Title I of the Jumpstart Our Business Startups Act for a sample of
312 emerging growth companies (EGCs) that filed for an initial public offering (IPO) from …

Redacting proprietary information at the initial public offering

AL Boone, IV Floros, SA Johnson - Journal of Financial Economics, 2016 - Elsevier
Nearly 40% of IPO firms redact information from their SEC registration filings. These firms
exhibit characteristics consistent with the need to shield proprietary information from …

Reporting regulation and corporate innovation

M Breuer, C Leuz, S Vanhaverbeke - 2019 - nber.org
We investigate the impact of reporting regulation on corporate innovation activity. Exploiting
thresholds in Europe's regulation and a major enforcement reform in Germany, we find that …