Barth, Mary E.; Landsman, Wayne R.; Taylor, Daniel J. - 2014
This study examines the effect of the Jumpstart Our Business Startups Act (JOBS Act) on information uncertainty in IPO … the previously mandatory disclosures, which increases information uncertainty in the IPO market, attracts investors who … rely more on private information, and leads EGCs to provide additional post-IPO disclosures to mitigate the increased …