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Intellectual capital disclosures and the association with first-day returns in initial public offerings
Zahn, J-L.W. Mitchell Van der; Singh, Inderpal - In: International Journal of Accounting, Auditing and … 4 (2007) 4/5, pp. 443-477
This study examines the association between first-day returns and intellectual capital (IC) disclosure. Due to valuation difficulties, lower regulatory disclosure control and intangible properties underlying IC, we propose in the absence of sufficient disclosure ex ante uncertainty surrounding...
Persistent link: https://www.econbiz.de/10010670409
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Auditor choice by IPO firms in Germany: information or insurance signalling?
Lenz, Hansrudi; Ostrowski, Markus - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 300-320
This paper examines the auditor choices of all the IPOs of German firms between 1990 and 1999. The final sample consists of 306 firms. In the IPO context, audit quality can be used as a signal about firm value (information signalling). On the other hand, it can also be used by issuers and...
Persistent link: https://www.econbiz.de/10008538812
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Auditor choice by IPO firms in Germany: information or insurance signalling?
Lenz, Hansrudi; Ostrowski, Markus - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 300-320
This paper examines the auditor choices of all the IPOs of German firms between 1990 and 1999. The final sample consists of 306 firms. In the IPO context, audit quality can be used as a signal about firm value (information signalling). On the other hand, it can also be used by issuers and...
Persistent link: https://www.econbiz.de/10005553201