Yu, Ji; Rezaee, Zabihollah; Zhang, Joseph H. - In: Asian Review of Accounting 27 (2019) 1, pp. 49-68
Purpose: Jumpstart Our Business Startups Act 2012 (the JOBS Act) was passed in 2012. JOBS Act enables emerging growth companies (EGCs) to go public without being subject to the full vigorous range of regulations applicable to publicly traded companies. The purpose of this paper is to study...