Impact of accounting conservatism on IPO under-pricing: evidence from India

Impact of accounting conservatism on IPO under-pricing: evidence from India

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a regre...

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Bibliographic Details
Main Authors: Nenavath Sreenu, Ashis Kumar Pradhan, Vinh Vo Xuan, B. Koteswara Rao Naik
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Economics & Finance
Subjects:
IPO
accounting conservatism
under-pricing
asymmetry information
M40
M41
Online Access:https://www.tandfonline.com/doi/10.1080/23322039.2022.2132641

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