Cazavan‐Jeny, Anne; Jeanjean, Thomas - In: Review of Accounting and Finance 6 (2007) 2, pp. 131-149
Purpose – This paper aims to focus on how forecasts information is disclosed in IPO prospectuses. In France, managers report either detailed forecasts or only a brief summary. Design/methodology/approach – The authors investigate the determinants and consequences of the varying levels of...