Wasiuzzaman, Shaista; Yong, Fook Lye Kevin; Sundarasen, … - In: Accounting Research Journal 31 (2018) 1, pp. 46-62
Purpose: When a firm goes public for the first time, its prospectus serves as an important reference for investors. It is required by regulation that the risk factors which have significant influence on the business be disclosed in the prospectus. The purpose of this study is to analyze how...