Обеспечение устойчивого развития региона не может быть реализовано без модернизации механизма финансирования инвестиционных проектов инновационно активных...

According to the international practice IPO is one of the effective mechanisms of company capitalization increase, a financial sector including. In conditions of the resource restrictions caused by the world financial crisis, the majority of commercial banks should use IPO for capitalization...

Purpose – The purpose of this paper is to compare intellectual capital disclosure in the prospectus of an initial public offering (IPO) with the intellectual capital disclosure in the subsequent annual report. The first objective was to investigate whether companies make a commitment toward...

Purpose – This study aims to investigate the factors influencing the disclosure of intellectual capital (IC) information in the Malaysian initial public offering (IPO) prospectus using multiple regression analysis. Design/methodology/approach – The sample consists of 130 companies in the...

Purpose Initial Public Offerings (IPOs) have been studied from different perspectives. The purpose of this paper is to analyse the type of intellectual capital (IC) information provided in the Spanish IPO prospectuses and the characteristics of the firms that go public and supply more...

Purpose – The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind the choice of auditors in Bangladeshi firms going...

Purpose – The purpose of this paper is to review the principal provisions of the Jumpstart Our Business Startups (JOBS) Act, which was enacted in April 2012 and represents significant legislative reform of securities regulation in the USA. Design/methodology/approach – The paper examines the...

Purpose – The purpose of this paper is to focus on Initial Public Offering (IPO) investments, performance and activity in times of the global financial crisis. Design/methodology/approach – The paper utilizes, in a pioneering attempt, a modified regression model that is widely used in...

Purpose – The purpose of this paper is to assess whether the decision to issue warrants in an initial public offering (IPO) is subject to catering influences. Design/methodology/approach – The approach used was to measure the market “warrant premium” and assess whether it relates to the...

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places...