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 …

Short selling: A review of the literature and implications for future research

H Jiang, A Habib, MM Hasan - European Accounting Review, 2022 - Taylor & Francis
This systematic literature review critically analyzes studies on the determinants of short
selling and the implications for information distribution, real economic decisions, financial …

Investor relations and IPO performance

S Chahine, G Colak, I Hasan, M Mazboudi - Review of Accounting Studies, 2020 - Springer
We analyze the value of investor relations (IR) strategies to IPO firms. We find that firms that
are less visible and have inexperienced management tend to hire IR consultants prior to the …

Does short-selling threat discipline managers in mergers and acquisitions decisions?

EC Chang, TC Lin, X Ma - Journal of Accounting and Economics, 2019 - Elsevier
We explore the governance effect of short-selling threat on mergers and acquisitions (M&A).
We use equity lending supply (LS) to proxy for the threat, as short sellers incentives to …

When and why do IPO firms manage earnings?

E Sletten, Y Ertimur, J Sunder, J Weber - Review of accounting studies, 2018 - Springer
There is significant disagreement about whether, when, and why IPO firms manage
earnings. We precisely identify the timing and motives behind earnings management by IPO …

The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act

M Dambra, LC Field, MT Gustafson… - Journal of Accounting and …, 2018 - Elsevier
The JOBS Act allows certain analysts to be more involved in the IPO process, but does not
relax restrictions on analyst compensation structure. We find that these analysts initiate …

The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms

T Fedyk, Z Singer, M Soliman - Review of Accounting Studies, 2017 - Springer
The valuation of STEM (science, technology, engineering, and math) firms has recently
gained attention in the literature. Research has shown that, for valuation of STEM firms …

IPO performance anomaly: evidence from new aged ventures and loss-making listings in India

A Agrawal - Journal of Advances in Management Research, 2024 - emerald.com
Purpose The study examines the IPO resilience grounded on the firm's intrinsic factors.
Design/methodology/approach We examine the association of IPO performance and post …

Tax-advantaged trust use among IPO executives: Determinants and implications for valuation and future performance

MJ Dambra, M Gustafson… - The Accounting Review, 2020 - publications.aaahq.org
We examine the prevalence and determinants of CEOs' use of tax-advantaged trusts prior to
their firm's IPO. Twenty-three percent of CEOs use tax-advantaged pre-IPO trusts, and share …

Price bands and their effects on equity markets: Evidence from a natural experiment

VA Gatchev, R Seth, A Singh… - Journal of Financial …, 2023 - Elsevier
We exploit a unique experiment, where the intraday price moves of Indian IPO listings are
restricted within a narrow band, to examine the consequences of price bands for stock …