Board characteristics and earnings forecasts accuracy in IPO prospectuses
Using a sample of 104 companies that conducted initial public offering (IPO) on the Warsaw Stock Exchange between 2006 and 2016, we investigated the relationship between the accuracy and bias of the earnings forecast disclosed in the IPO prospectus and the firm corporate governance attributes. Apply...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Sciendo
2019-08-01
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Series: | International Journal of Management and Economics |
Subjects: | |
Online Access: | https://doi.org/10.2478/ijme-2019-0003 |