The purpose of this paper is to shed some light on the costs associated with initial public offerings (IPOs), and this is performed by undertaking a large sample of Canadian and United States IPOs. More specifically, we gather information in the universe of firm-commitment and best-effort IPOs...

As investor and researcher interest in emerging markets increases, the question of the availability and reliability of financial information pertinent to these markets becomes more and more important. This paper examines the availability and quality of accounting information on Malaysian firms...

Si on la compare à celle des autres pays de l'OCDE, la situation du Québec en termes de capital de risque est paradoxale. Elle se caractérise par une offre très abondante de capitaux, qui découle presque exclusivement de programmes gouvernementaux ou subventionnés fiscalement. Elle se...