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Journal articles on the topic 'IPO'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Reva, Oleksii, Volodymyr Kamyshyn, Sergii Borsuk, Pavlo Mamenko, Kostiantyn Kyrychenko, and Larysa Sahanovska. "Implementation of non-linear defuzzification of linguistic indicators of preferences in the Saaty’s analytic hierarchy process." Eastern-European Journal of Enterprise Technologies 3, no. 4 (135) (2025): 25–33. https://doi.org/10.15587/1729-4061.2025.332092.

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The object of the study is the method of hierarchy analysis, as it is more widely used for solving multicriteria decision-making problems (DM). The subject is the Saaty preference level scale and methods for establishing normalized weight coefficients (NWC). The problem is to increase the accuracy of multicriteria decisions, where the linear defuzzification of linguistic preference indicators (PI), used to form pairwise comparison matrices (PCM), does not correspond to the peculiarities of human thinking. The essence of the results is that for basic IPs (IP9, IP7, IP5, IP3, IP1) NWCs are estab

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Abrekov, Magomed, and Andrey Vlasov. "ICO and IPO Markets: An Overview and Prospects." Spatial Economics 18, no. 4 (2022): 36–67. http://dx.doi.org/10.14530/se.2022.4.036-067.

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The purpose of this work is to study the investment capital markets by analysing the IPO and ICO procedures, identifying the main trends, leading sectors and comparing their volumes. The methodological basis was a retrospective analysis of the development of various forms of investment attraction (IPO and ICO). The main research methods were deduction, induction, synthesis and logical analysis. This article examined the main trends taking place in the IPO and ICO markets; key types of used blockchain platforms were identified; the leading countries and sectors in terms of the amount of funds r

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Bergamaschine, Juliano, Bernardo Silveira Duarte, Matheus Carvalho Nascimento de Andrade, et al. "Monitoramento de vetores do gênero Aedes durante o inverno no município de Barbacena, Minas Gerais, Brasil – 2018." Journal of Health & Biological Sciences 12, no. 1 (2024): 1–7. http://dx.doi.org/10.12662/2317-3076jhbs.v12i1.5105.p1-7.2024.

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Objetivo: estimar a oviposição e distribuição espacial de vetores Aedes durante a estação de inverno e correlacionar essas estimativas com dados climáticos do mesmo período. Métodos: estudo de campo conduzido no município de Barbacena-MG, em 2018. O monitoramento, a coleta de ovos e a estimativa de índices estegômicos de vetores Aedes foram obtidos por meio de ovitrampas. Os Índices de Densidade de Ovos (IDO) e de Positividade de Ovitrampas (IPO%) foram estimados conforme estações climáticas e semanas epidemiológicas. A correlação entre parâmetros meteorológicos (temperatura/pluviometria) e ín

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Simpson, C. J., and A. Wise. "Binding of zinc and calcium to inositol phosphates (phytate) in vitro." British Journal of Nutrition 64, no. 1 (1990): 225–32. http://dx.doi.org/10.1079/bjn19900024.

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Inositol compounds with three to five phosphate groups (IP3–IP5) were produced by hydrolysis of phytate (inositol hexaphosphate, IP6) and their binding affinities for calcium and zinc investigated at neutral pH with relative concentrations that had been found in a range of students' meals. Zn solubility was negligible at many of these concentrations, with less Zn bound to precipitates of Ca-IP6 than Ca-IP5. The capacity to precipitate Zn at these ratios fell between IP5 and IP3. Zn was partially desorbed by soluble chelators (histidine and picolinate), especially when it had been adsorbed to p

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Hahn, Christopher, and Robert Wilkens. "ICO vs. IPO – Prospektrechtliche Anforderungen bei Equity Token Offerings." Zeitschrift für Bankrecht und Bankwirtschaft 31, no. 1 (2019): 10–26. http://dx.doi.org/10.15375/zbb-2019-0104.

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Zusammenfassung Mit Initial Coin Offerings (ICOs) ist auf Basis der Blockchain-Technologie eine neuartige Form der Unternehmensfinanzierung entstanden, die das Potenzial hat, klassische VC-Investments in den Schatten zu stellen. Trotz der sprachlichen Ähnlichkeit haben ICOs meist wenig mit einem Börsengang (Initial Public Offering, IPO), zu tun. Mit den sog. Equity Token Offerings (ETOs) hat sich jedoch eine besondere ICO-Form herausgebildet, die zwar weniger in sprachlicher, dafür aber umso mehr in funktionaler Hinsicht mit einem klassischen IPO vergleichbar ist und nun auch in Deutschland in

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Sandhu, Harsimran, and Kousik Guhathakurta. "Effects of IPO Offer Price Ranges on Initial Subscription, Initial Turnover and Ownership Structure—Evidence from Indian IPO Market." Journal of Risk and Financial Management 13, no. 11 (2020): 279. http://dx.doi.org/10.3390/jrfm13110279.

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In this paper, we establish the significance and effects of initial public offer (IPO) offer price ranges on subscription, initial trading, and post-IPO ownership structures. The primary market in India provides a unique setting for estimating the effect of various initial public offer (IPO) price ranges and IPO issue factors on the initial demand for an IPO among investors, measured by full IPO subscription/oversubscription, initial turnover (liquidity), and the post-IPO listing ownership structure among investors (ownership). For the IPO pre-listing stage, this study uses firth logistic regr

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Cox, Justin S. "Pre-IPO cash flow volatility and aftermarket valuation." Managerial Finance 46, no. 1 (2019): 159–76. http://dx.doi.org/10.1108/mf-06-2019-0288.

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Purpose The purpose of this paper is to examine how pre-IPO cash flow and earnings volatility influence both post-IPO pricing and valuation. This paper provides an empirical extension of Pástor and Veronesi’s (2003, 2005) argument that uncertainty surrounding a private firm’s expected profitability can impact how the firm is valued in the IPO aftermarket. Design/methodology/approach This paper includes a sample of 695 IPOs between 1996 and 2011. Pre-IPO financial statement data are hand collected from the EDGAR database. Pre-IPO cash flow and earnings volatility is computed using the standard

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Indah, Elisa, and Erny Ekawati. "MANAJEMEN LABA PADA PERIODASEBELUM DAN SESUDAH PENAWARAN SAHAM PERDANA DI BURSA EFEK JAKARTA: ANALISIS DENGAN MODEL DEANGELO." Jurnal Riset Akuntansi dan Keuangan 2, no. 2 (2006): 67. http://dx.doi.org/10.21460/jrak.2006.22.124.

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The previous research fotmd empirical evidence about existence of earnings monagement of suuraunding IPO (Initial Public Offerings). Previous reseqrch also found that operating performance at period after IPO less than before IPO. The purposes of this research is to reexamine earnings management surrounding IPO and association earnings manog"*"it surrotmding IPO with the operating performance in Indonesiancapital market.This study uses the companies data conducting IPO on 88 /irms that went at Jakarta Stock Exchange for the periods 1995-2002. Company do not the included in industrial group of

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Li, Wei, Yajing Li, and Hongquan Zhu. "Government Intervention in IPO—Evidence on the Exemption from IPO Regulatory Requirements in China." Journal of International Accounting Research 15, no. 2 (2016): 79–96. http://dx.doi.org/10.2308/jiar-51499.

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ABSTRACT This study examines whether and how the Chinese central government's intervention in the IPO process, in terms of the State Council's granting the discretionary exemption to help IPO firms circumvent its own regulation on the three-year operation requirement, is related to the quality of IPO firms and investor protection. The results show that the State Council grants the exemption to IPO firms with relatively better operating performance in both the pre-IPO and the post-IPO periods. Although the financial information of exempt IPO firms for the pre-IPO period is pro forma, investors

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Teja, Adrian. "A COMPARISON OF UNDERWRITER REPUTATION MEASUREMENT METHODS IN EXPLAINING IPO STOCK PERFORMANCE." Akurasi : Jurnal Studi Akuntansi dan Keuangan 4, no. 2 (2021): 195–209. http://dx.doi.org/10.29303/akurasi.v4i2.85.

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This study objective compares the underwriter reputation, measured by a different method, in explaining Initial Public Offering (IPO) performance. The reputation is measured based on underwriter IPO frequency and deal value. The underwriter's reputation is then ranked and categorized into quartiles. We use cross-section regression methods to test the effect of different underwriter reputation measurement methods on IPO performance. The dependent variable is short-term and long-term IPO performance. The independent variable is four underwriter reputation categories represented by three-level du

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Ramanouski, Y. Y. "Comparison of Attracting Investments Through ICO and IPO in International Practice." Digital Transformation 28, no. 2 (2022): 14–22. http://dx.doi.org/10.35596/2522-9613-2022-28-2-14-22.

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The development of new technologies in the field of finance (fintech) creates new opportunities and ways to carry out economic activity. One of these tools is blockchain and technologies created on its basis. One of the most famous of such tools is the process of issuing and selling digital coins (tokens), called Initial coin offering (ICO). The ICO process is often mistakenly viewed as a simpler and faster alternative to the classic IPO procedure. However, these procedures have more differences than similarities. This article provides a detailed comparison of IPO and ICO in terms of a number

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Zhou, Chun, Wenyu Zhou, and Jiajun Lu. "The Short-Term Impacts of the Registration-Based IPO Reform in China: Towards a More Sustainable Equity Market." Sustainability 13, no. 20 (2021): 11365. http://dx.doi.org/10.3390/su132011365.

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The sustainable development of a modern equity market heavily relies on an effective IPO system that can properly reflect the underlying risk, demand, and supply in the IPO market. Recently, China has implemented an unprecedented IPO reform that transforms the previous approval-based IPO system to a registration-based one. Despite its importance, the impacts of the reform still remain unexplored. Using firm-level data from the Chinese A-shares market, we show that the recent IPO reform significantly increases IPO cost and reduces the degree of IPO underpricing. We also investigated the impacts

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Edwards, Alexander, Michelle Hutchens, and Sonja Olhoft Rego. "The Pricing and Performance of Supercharged IPOs." Accounting Review 94, no. 4 (2018): 245–73. http://dx.doi.org/10.2308/accr-52304.

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ABSTRACT This study examines a new form of initial public offerings, “supercharged” IPOs, where a firm-organized pre-IPO as a pass-through entity undergoes a series of transactions that steps-up the adjusted tax basis of the IPO firm's assets. This step-up imposes tax liabilities on pre-IPO owners, but also creates significant future tax benefits for the firm; the average anticipated deferred tax asset is $486 million ($13 per share) for our sample of supercharged IPO firms. Pursuant to tax receivable agreements, supercharged IPO firms pay a large portion of these tax benefits to pre-IPO owner

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Siregar, Endang Satriani. "Pengaruh Corporate Governance terhadap Earnings Management Perusahaan IPO." Juripol (Jurnal Institusi Politeknik Ganesha Medan) 4, no. 1 (2021): 107–13. http://dx.doi.org/10.33395/juripol.v4i1.10989.

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Penelitian ini mengkaji pengaruh corporate governance terhadap earnings management perusahaan yang melakukan IPO. Tujuan perusahaan adalah meningkatkan dana yang dapat diperoleh pada saat IPO tanpa disadari public. Perusahaan perlu meningkatkan daya tarik saham perusahaan melalui laporan keuangan, karena laporan keuangan merupakan landasan para investor sebelum melakukan investasi. Beberapa penelitian menunjukkan bahwa perusahaan yang melakukan IPO memiliki discretionary accrued income lebih tinggi dibanding dengan perusahaan yang belum melakukan IPO. Perusahaan yang melakukan IPO memiliki hak

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15

Yang, Songling, Mengwei Liu, Hemei Li, Juncheng Li, and Qiuyue Zhang. "Earnings Management for Second-time IPOs: Evidence from China." Applied Economics and Finance 8, no. 3 (2021): 22. http://dx.doi.org/10.11114/aef.v8i3.5245.

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In China’s IPO market, firms that fail in their first IPO application make considerable adjustments before making their second IPO application. Examining firms that applied for IPOs during 2004-2018, we find that failed IPO applicant firms “package” themselves to obtain approval of the China Securities Regulatory Commission (CSRC) by reducing accrual earnings management and increasing real earnings management. In addition, after a successful second IPO application, these firms relax their vigilance vis-à-vis the CSRC and increase both accrual and real earnings management. This pre-IPO “packagi

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Qun Wang, Qun Wang, and Po-Hsin Ho Qun Wang. "The long-run abnormal returns and the subsequent SEO characteristics of profit-exempted IPO firms in Taiwan." 企業管理學報 47, no. 4 (2022): 013–38. http://dx.doi.org/10.53106/102596272022120474002.

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<p>The deregulation of IPO requirements changes the industrial structure. Focusing on Taiwan’s unique profit-exempted IPO requirements, this study confirms that deregulation not only leads to IPO clustering, but also to a concentration in chemical and bio-pharmaceutical industry. The profit-exempted IPO issuers actively release optimistic information about future growth and take advantage of overvaluation to increase IPO revenue by misleading investors into mispricing the IPO. This results in poor long-run abnormal stock returns when stock price reverses after the IPO to correct the misp

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17

Haggard, K. Stephen, and Yaoyi Xi. "IPO overvaluation and returns prior to lockup expiration." Managerial Finance 43, no. 12 (2017): 1392–410. http://dx.doi.org/10.1108/mf-05-2017-0172.

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Purpose Conventional wisdom says that the price reduction stocks experience at expiration of the initial public offering (IPO) lockup period is due to relaxation of selling constraints. Findings from more recent literature question this explanation. The purpose of this paper is to examine a different cause for this price drop, IPO overvaluation. Design/methodology/approach Using the IPO overvaluation measures of Purnanandam and Swaminathan (2004), the authors examine IPO lockup period stock return differences between stocks in the highest and lowest overvaluation quintiles. Findings The author

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Belyaev, V. A. "IPO Market Dynamics: Geographical and Sectoral Dimensions." Finance: Theory and Practice 28, no. 5 (2024): 173–86. http://dx.doi.org/10.26794/2587-5671-2024-28-5-173-186.

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The IPO (Initial Public Offering) is a widely used financing tool worldwide, but the scientific community has not extensively analyzed the dynamics of the IPO market. The purpose of the paper is to identify the absence of clustering in certain industries during “hot” IPO markets from January 1990 to December 2022, as well as to identify IPO waves in the Chinese market. The research methodology included analytical methods for collecting and processing information, comparative and graphical analysis of an author-collected database covering over 16,000 IPO transactions with a placement size of ov

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Li, Zhi, Zecheng Xu, Yue Fang, and Kuiping Li. "Influence of the Interdecadal Pacific Oscillation on Super Cyclone Activities over the Bay of Bengal during the Primary Cyclone Season." Atmosphere 13, no. 5 (2022): 685. http://dx.doi.org/10.3390/atmos13050685.

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An obvious interdecadal change can be measured in the super cyclones (SCs, categories 4 and 5) that occur from October to November over the Bay of Bengal (BoB). This change may be modulated by the interdecadal Pacific oscillation (IPO). A La Niña-like difference between the 1977–1998 (IP1) and 1999–2014 (IP2) periods forced a local Hadley circulation in the eastern tropical Indian Ocean by strengthening the Walker circulation, which caused plummeting upper-level temperatures and ultimately created favorable thermodynamic conditions to enhance the cyclone intensity. Meanwhile, an equatorial dow

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Li, Zhi, Zecheng Xu, Yue Fang, and Kuiping Li. "Influence of the Interdecadal Pacific Oscillation on Super Cyclone Activities over the Bay of Bengal during the Primary Cyclone Season." Atmosphere 13, no. 5 (2022): 685. http://dx.doi.org/10.3390/atmos13050685.

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An obvious interdecadal change can be measured in the super cyclones (SCs, categories 4 and 5) that occur from October to November over the Bay of Bengal (BoB). This change may be modulated by the interdecadal Pacific oscillation (IPO). A La Niña-like difference between the 1977–1998 (IP1) and 1999–2014 (IP2) periods forced a local Hadley circulation in the eastern tropical Indian Ocean by strengthening the Walker circulation, which caused plummeting upper-level temperatures and ultimately created favorable thermodynamic conditions to enhance the cyclone intensity. Meanwhile, an equatorial dow

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Monteiro, Fred Julio Costa, José Carlos Tavares Carvalho, and Raimundo Nonato Picanço Souto. "Distribuição da Oviposição e Dinâmica Temporal do Aedes aegypti (Linnaeus) por Meio de Ovitrampas." EntomoBrasilis 7, no. 3 (2014): 188–92. http://dx.doi.org/10.12741/ebrasilis.v7i3.419.

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O presente estudo teve como objetivo monitorar a dispersão do Aedes aegypti (Linnaeus) por meio de ovitrampas e correlacionar com as variáveis ambientais durante período aproximado de um ano na cidade de Macapá, AP, Brasil. Foram instaladas um total de 66 ovitrampas em 4 zonas da cidade: oeste, sul norte e central, trocando semanalmente as armadilhas. A contagem de ovos permitiu calcular o índice de positividade de ovo (IPO) e índice de densidade de ovo (IDO). Comparou-se o IPO e o IDO entre zonas, e correlacionou-se com os dados climáticos. Durante o estudo, o IPO foi de 50,44% e o IDO 103,79

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Alidarous, Manal. "Can the Presence of Big 4 Auditors in IPO Prospectus Reduce Failure Risk?" Journal of Risk and Financial Management 17, no. 6 (2024): 234. http://dx.doi.org/10.3390/jrfm17060234.

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This paper addresses a void in the research on auditing and initial public offering (IPO) failure by investigating the impact of the Big 4 auditing firms on the likelihood of an IPO failure. This research is the first comprehensive analysis of more than 33,000 global IPOs that either failed or were successful between 1995 and 2019 across a wide range of nations with vastly different regulatory, cultural, and economic settings. A cross-sectional probit regression model is utilized to investigate the influence of hiring the Big 4 auditing firms on IPO failure, building upon prior studies on IPO

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Šimenc, Marjan. "IPO Essay." Journal of Didactics of Philosophy 4, no. 3 (Special Issue) (2020): 153–64. http://dx.doi.org/10.46586/jdph.2020.9587.

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The article examines the status of the IPO essay, starting from the thesis that the essay is a neutral form that does not favour or disadvantage any particular group of students and that allows everyone complete freedom of writing. The discussion yields two findings: firstly, the essay is not a neutral form, since students are required to adhere to specific rules in their writing. The basic regulations governing the essay are contained in the IPO Statute in the form of criteria of evaluation. Further provisions are laid down in the IPO Essay Guide. The Guide specifies in greater detail what is

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Gorzala, Jeannette. "IPO „light“." Zeitschrift für das gesamte Bank- und Börsenwesen 67, no. 11 (2019): 835. http://dx.doi.org/10.47782/oeba201911083501.

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Bartlett, Joseph W., and Zach Shulman. "IPO Reform." Journal of Private Equity 6, no. 3 (2003): 25–36. http://dx.doi.org/10.3905/jpe.2003.320047.

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Sharma, Ashish, and Prashant Gupta. "Sme Financing: IPO ISSUE AND POST-IPO ANALYSIS." Effulgence-A Management Journal 16, Spl1 (2018): 01. http://dx.doi.org/10.33601/effulgence.rdias/v16/ispl1/2018/article0.8.

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Balapur, Ashish, and Mary Jessica. "IPO FIRMS SUBSEQUENT ACQUISITION ACTIVITY AND IPO UNDERPERFORMANCE." International Journal of Economics and Financial Issues 9, no. 6 (2019): 29–32. http://dx.doi.org/10.32479/ijefi.8004.

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Mun, Sung Gyun, and SooCheong (Shawn) Jang. "Restaurant firms’ IPO motivations and post-IPO performances." International Journal of Contemporary Hospitality Management 31, no. 9 (2019): 3484–502. http://dx.doi.org/10.1108/ijchm-08-2018-0677.

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Purpose This study aims to identify why restaurant firms go public (IPO) despite high financing costs and which factors make firms stay public for the long term after an IPO. Also, this study aimed to link and compare restaurant firms’ pre- and post-IPO accounting information and how IPO proceeds were used. Design/methodology/approach This study used random-effects regression analysis with a number of dependent variables for a sample of 1,347 unbalanced panel data. In addition, logistic regression analyses were used to identify why restaurant firms were delisted within short periods after goin

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Zhu, Gexuan. "IPO Fund Raising and Chinese Markets IPO Suspension." Advances in Economics, Management and Political Sciences 70, no. 1 (2024): 271–82. http://dx.doi.org/10.54254/2754-1169/70/20231719.

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During the period spanning from 2007 to 2021, China had substantial increase in its Gross Domestic Production (GDP). However, it is noteworthy that this rise was not mirrored by a commensurate expansion in China's A-share market. When examining the performance of China's stock market in relation to other major global economies within the same time frame, it becomes evident that the overall returns of China's stock market are comparatively lower. For example, Standard & Poors 500 increased 236.11%, Nasdaq Composite Index increased 547.75%, the German Stock Index 30 increased 109.99%, and Ni

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Khadim, Muhammad Irfan, and Samreen Fahim Babar. "IPO Intra Industry Effects on Peer Firm's Earnings, Composition and Stock Returns." Global Economics Review VI, no. II (2021): 41–48. http://dx.doi.org/10.31703/ger.2021(vi-ii).04.

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The present study is conducted to see how an IPO event affects the existing firm's performance within the same industry. For this purpose, 88 IPO firms were examined from Pakistan Stock Exchange (PSX) from 1998-2016. IPO is examined from three major perspectives IPO proceeds, initial returns and time Lag between IPO listing date and IPO subscription. The study uses Buy and Hold Abnormal Returns (BHAR) and Cumulative Abnormal Returns (CAR) to calculate competitor's abnormal returns. To calculate the operating performance of competitors, the Wilcoxon significance test was applied. IPO intra-indu

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Shen, Fong-Yi, and Yeong-Jia Goo. "The IPO initial returns-aftermarket risk question revisited: evidence from firms in Taiwan." Investment Management and Financial Innovations 16, no. 2 (2019): 14–24. http://dx.doi.org/10.21511/imfi.16(2).2019.02.

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The purpose of this study is to utilize the Three Stage Least Squares (3SLS) of the simultaneous equation estimation approach to revisit the possible cross relationship between IPO initial returns and aftermarket risk. A structural form equation system of IPO initial returns and aftermarket risk equations is estimated first to obtain the structural form coefficients. The analytically derived reduced form coefficients are then calculated to analyze the net effects of each exogenous variable on two endogenous variables. Major findings of this study are as follows. First, the signs of net effects

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Львутин, Павел П., та О. В. Фетцер. "Первичные публичные размещения акций: обзор исследований". Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 1, № 1 (2010): 145–89. http://dx.doi.org/10.17323/j.jcfr.2073-0438.1.1.2007.145-189.

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В данной статье анализируются методы и результаты академических исследований IPO. Рассматриваются широко известные и дебатируемые феномены IPO в рамках трех подходов: с точки зрения акционеров, с точки зрения компании как независимой хозяйственной единицы в рамках бизнес- среды и с точки зрения инвестиционного банка и инфраструктуры финансового рынка. Представлен обзор статей по феномену недооценки и переоценки IPO на разных инвестиционных горизонтах, выбора компанией времени для выхода и мотивов выхода на IPO, волнам IPO, эффективности компании после IPO.

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Кокорев, Дмитрий Александрович, та А. Г. Чистяков. "Первичные публичные размещения акций: основные исследуемые аномалии". Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 6, № 4 (2013): 144–51. http://dx.doi.org/10.17323/j.jcfr.2073-0438.6.4.2012.144-151.

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Авторы: Дмитрий Александрович Кокорев НИУ ВШЭ А Г Чистяков НИУ ВШЭ В данной статье представлен обзор исследований, посвященных анализу первичных размещений акций (IPO). Подробно рассматриваются следующие аномалии IPO – недооценка IPO (феномен существенного роста цен на акции после их размещения), пониженная долгосрочная доходность акций после IPO (на долгосрочном горизонте акции компании, прошедших через IPO, показывают худшую доходность, чем аналоги) и волны IPO (эмпирически установлена цикличность размещений). Посредством обзора статей показано, что все три аномалии тесно взаимос

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Львутин, П. П., та О. В. Фетцер. "Первичные публичные размещения акций: обзор исследований". Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 1, № 1 (2010): 145–89. http://dx.doi.org/10.17323/jcfr.2073-0438.vol1.iss1.2007.pp145-189.

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В данной статье анализируются методы и результаты академических исследований IPO. Рассматриваются широко известные и дебатируемые феномены IPO в рамках трех подходов: с точки зрения акционеров, с точки зрения компании как независимой хозяйственной единицы в рамках бизнес- среды и с точки зрения инвестиционного банка и инфраструктуры финансового рынка. Представлен обзор статей по феномену недооценки и переоценки IPO на разных инвестиционных горизонтах, выбора компанией времени для выхода и мотивов выхода на IPO, волнам IPO, эффективности компании после IPO.

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Fang, Kaiwen, Yunxiang Li, and Wanjia Xu. "Research And Analysis on Tax Risk Management of Enterprises Proposed for IPO." Highlights in Business, Economics and Management 24 (January 22, 2024): 1011–17. http://dx.doi.org/10.54097/8c38sn19.

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In recent years, IPO has become one of the important financing methods for many enterprises, and IPO listing has brought more resources and opportunities for many enterprises. However, some enterprises to be listed on the IPO lack the awareness of risk avoidance and do not do a good job in tax management, which leads to negative impacts on the IPO listing and even failure of the IPO listing, which can be seen from the fact that enterprises deal with the tax-related issues is a key factor for the success of the listing on the IPO, and it is very important to carry out effective tax risk managem

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Herlina, Tati, and Dina Dia. "ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA." Jurnal Manajemen Bisnis Unbara 1, no. 1 (2020): 55–75. http://dx.doi.org/10.54895/jmbu.v1i1.545.

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Data analysis techniques used is descriptive qualitative. Based on the results of the study showed that the performance of the company PT. Semen Baturaja before and after the IPO at the current ratio of the company has fluctuated, this change has a very good company performance when before IPO this was because after the IPO the company was able to achieve a ratio of 385% while after the IPO the company's current ratio reached only 8.26%. DER and DAR of fluctuated but when compared before and after the IPO the value is more spread before the IPO. company net profit margin has a very high value

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Dianti, Dina Wening Ati, Irfan Syauqi Beik, and Ascarya. "Analisis Efisiensi pada Pra dan Pasca Initial Public Offering (IPO) Panin Dubai Syariah Bank." AL-MUZARA'AH 8, no. 1 (2020): 17–37. http://dx.doi.org/10.29244/jam.8.1.17-37.

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Panin Dubai Syariah Bank (PDSB) conducted an initial public offering (IPO) in January 2014 and was also registered as the first Islamic bank (IB) to conduct an IPO. With an IPO, PDSB is required to provide information disclosure and increase the company's competitive advantage. This study aims to determine 1) financial performance pre and post implementation of the PDSB IPO; 2) the efficiency of the pre and post implementation of the PDSB IPO compared to the IB BUKU 2. The study used a quantitative descriptive approach. The type of data used is secondary data in the form of annual report IB BU

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Shette, Rachappa, Sudershan Kuntluru, and Sunder Ram Korivi. "Opportunistic earnings management during initial public offerings: evidence from India." Review of Accounting and Finance 15, no. 3 (2016): 352–71. http://dx.doi.org/10.1108/raf-03-2015-0048.

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Purpose This paper aims to examine the impact of initial public offerings (IPO)-year opportunistic earnings management on long-term market and earnings performance. Design/methodology/approach A sample of 150 book-built IPOs over 2001-2006 are analysed based on industry adjusted return on sales and industry adjusted return on assets for six post-IPO years. The quality of earnings is measured in two ways using discretionary accruals and Beneish manipulation score. Modified Jones model is used to estimate the expected accruals and to compute the discretionary accruals for each IPO firm year. Reg

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Kawahara, Koutarou, Giovanni Alfieri, and Tsunenobu Kimoto. "Deep Levels Generated by Ion-Implantation in n- and p-Type 4H-SiC." Materials Science Forum 615-617 (March 2009): 365–68. http://dx.doi.org/10.4028/www.scientific.net/msf.615-617.365.

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The authors have investigated deep levels in the whole energy range of bandgap of 4H-SiC, which are generated by N+, P+, Al+ implantation, by deep level transient spectroscopy (DLTS). Ne+-implanted samples have been also prepared to investigate the pure implantation damage. In the n-type as-grown material, Z1/2 (Ec – 0.63 eV) and EH6/7 (Ec – 1.6 eV) are dominant deep levels. When the implant dose is low, seven peaks (IN1, IN3 ~ IN6, IN8, IN9) have emerged by implantation and annealing at 1000oC in the DLTS spectra from all n-type samples. After high-temperature annealing at 1700oC, however, mo

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Li, Yihong, Xinyang Shi, and Rui Yuan. "Research on IPO Listing Inquiries of Information Transmission, Software and Information Technology Services Industry." Highlights in Business, Economics and Management 11 (May 9, 2023): 41–48. http://dx.doi.org/10.54097/hbem.v11i.7942.

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IPO inquiries are one of the key topics of research today. Scholars have identified many issues, but there is still a gap in the research on the correlation between IPO inquiry rounds and performance. Therefore, the research topic of this paper is a study of IPO inquiries in the information transmission, software and information technology services industry. The research methodology of this paper is as follows: firstly, we collect the questions and results of IPO inquiries, screen the data, and then calculate the volatility and the underpricing of each round of IPO inquiries by comparing the d

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Ozdemir, Ozgur, and Murat Kizildag. "Does franchising matter on IPO performance?" International Journal of Contemporary Hospitality Management 29, no. 10 (2017): 2535–55. http://dx.doi.org/10.1108/ijchm-11-2015-0662.

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Purpose This paper has two main purposes. First, this paper aims to examine whether pre-initial public offering (IPO) franchising activity of issuing firms is priced in the financial markets and results in pricing differential between franchising and non-franchising firms at the time of IPO. Second, the paper aims to find out whether firms with pre-IPO franchising achieve better post-IPO stock performance compared to non-franchising firms. Design/methodology/approach To test research hypotheses, empirical models were developed and tested through ordinary least square regression analysis. Sever

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Djerbi, Chiraz, and Jarboui Anis. "Boards, retained ownership and failure risk of French IPO firms." Corporate Governance 15, no. 1 (2015): 108–21. http://dx.doi.org/10.1108/cg-10-2013-0115.

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Purpose – This paper aims to investigate the relationship between corporate governance structures of French initial public offering (IPO) firms and the likelihood of failure and involuntary delisting from the stock exchange in the long run. Design/methodology/approach – A matched-pairs research design was used and 36 delisted IPO firms were compared to an equal number of control IPO firms matched in terms of time, size and industry. Conditional logistic regression analyses were performed, and it was found that corporate governance structures in delisted IPO firms were relatively weak compared

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HARJITO, D. AGUS, and HENRY FERDYANA. "THE RELATIONSHIP BETWEEN IPO RETURNS AND FACTORS INFLUENCING IPO PERFORMANCE IN THE INDONESIA STOCK EXCHANGE." Jurnal Ekonomi dan Bisnis 10, no. 1 (2009): 191. http://dx.doi.org/10.30659/ekobis.10.1.191-291.

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Studi ini bertujuan untuk menguji factor-faktor IPO performance dengan IPO return. Studiini mencoba menidentifikasi mekanisme yang cocok untuk menguji factor-faktor yangdapat mempengaruhi IPO return di Indonesia, seperti yang ditunjukkan oleh perusahaanperusahaandi Bursa Efek Indonesia. Faktor-faktor yang mempengaruhi IPO performanceditunjukkan oleh enam variable, yaitu ukuran perusahaan, umur perusahaan, total sahamyang dibagikan ke masyarakat, tipe investor, tingkat hutang perusahaan dan rasio antaraharga yang ditawarkan dengan pendapatan per lembar saham. Factor-faktor IPO returnditunjukkan

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Ferdila and Sri Martina. "PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA." JRB-Jurnal Riset Bisnis 6, no. 1 (2022): 87–103. http://dx.doi.org/10.35814/jrb.v6i1.4037.

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Penelitian ini membandingkan hasil keuangan perusahaan manufaktur sebelum dan sesudah penawaran umum perdana (IPO). Mengingat statistik laporan keuangan ditulis secara lengkap, maka metode yang digunakan adalah penelitian deskriptif kuantitatif, yang kemudian mengolah dan menganalisis data yang dihasilkan untuk menarik kesimpulan. Seluruh bisnis manufaktur yang go public pada tahun 2019 menjadi sampel dalam penelitian ini. Untuk menghasilkan sampel penelitian untuk analisis data menggunakan analisis statistik deskriptif dan pengujian hipotesis, yaitu uji-t sampel berpasangan, pengambilan sampe

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Wang, Zheyi, Chenlan Xiao, and Wenjia Zhu. "A Review of Research on Factors Influencing IPO Premiums." Highlights in Business, Economics and Management 24 (January 22, 2024): 1018–23. http://dx.doi.org/10.54097/1wtts988.

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The IPO (Initial Public Offering) market has garnered increasing attention in recent years, and the IPO issue premium, as an important indication, is vital for both investors and firms. The purpose of this research is to investigate the elements that influence the IPO offering premium. This article discover numerous crucial factors after examining and organizing related papers. First, the registration system, including its development history, is a key component in determining the IPO issue premium. Second, the market environment, such as market volatility and market maturity, influences the I

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Diniz, Morgana M. C. de S. L., Daniella Vilela Lima, Filipe Gabriel Menezes Pancetti, Delsio Natal, and Paulo Roberto Urbinatti. "Influência de fatores climáticos na presença, densidade e distribuição de Aedes aegypti na Zona Oeste de São Paulo / Influence of climatic factors on the presence, density and distribution of Aedes aegypti in the West Zone of São Paulo." Brazilian Journal of Animal and Environmental Research 4, no. 3 (2021): 3418–28. http://dx.doi.org/10.34188/bjaerv4n3-049.

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Objetivo: avaliar a presença do Aedes aegypti por meio de indicadores entomológicos de monitoramento, associando as variáveis meteorológicas. Métodos: As coletas ocorreram de dezembro de 2013 a novembro de 2014, mensalmente foram instaladas 40 ovitrampas e 40 adultraps, o material coletado foi levado ao laboratório para análise. Após análise foram calculados os índices IDO (índice de densidade de ovos), IPO (índice de positividade das ovitrampas), IPaegypti(índice da presença de Ae. aegypti) e Mfaegypti(média de fêmeas); todos esses indicadores foram associados a variáveis ambientais. Resultad

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Bao, Ben-Hsien, Richard Chung, Yanjun Niu, and Steven Wei. "Real and accrual earnings management around IPOs: US evidence." Corporate Ownership and Control 10, no. 3 (2013): 76–94. http://dx.doi.org/10.22495/cocv10i3art7.

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This study examines the presence of real activities manipulation (REM) of IPO firms utilizing the cross-sectional regressions on each industry-year (Roychowdhury, 2006). The real activities examined in this paper include sales manipulation, reduction of discretionary expenses and overproduction. We show that IPO firms have significantly negative abnormal cash flows from operations and significantly positive abnormal production costs in the IPO year. The findings suggest that IPO firms not only manipulate accruals to inflate reported earnings, but also engage in real activities manipulation. We

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Kongkaew, Tharitsaya, Supa Tongkong, and Sungworn Ngudgratoke. "Moderating Effects of Founders’ Role on the Influence of Internationalization on IPO Performance of Listed Companies in Thailand." International Journal of Financial Studies 9, no. 3 (2021): 37. http://dx.doi.org/10.3390/ijfs9030037.

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Previous research suggests that internationalization affects initial public offering (IPO) performance in the short term, but it less is known about the founders’ role in the relationship between internationalization and IPO performance. The objectives of this study were to investigate moderating effects of the founders’ role on the impact of internationalization on IPO performance of newly listed companies. The samples included 80 international firms listed in Thailand stock markets from 2013 to 2020. Multiple regression analysis was employed to test the effects of internationalization on IPO

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Xu, Chang. "Dose Underwriter Credit and its Guiding Function Have Impact on IPO Break in China?" International Journal of Economics and Finance 9, no. 5 (2017): 36. http://dx.doi.org/10.5539/ijef.v9n5p36.

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Underwriters’ pricing behavior is partially unreasonable in China, and the overreaction of investors can easily lead to IPO break. The paper explores datum of listed companies between 2009 and 2016 in A share market and establishes Logistic Regression Model, aimed to pro how Underwriter Credit and Investor Sentiment affecting IPO break. Conclusions are as follows: overpricing of new shares will make IPO break easier; Underwriters Credit have opposite effect on IPO break; Investor Sentiment has negative relationship with IPO break significantly; underwriters can guide Investor Sentiment by cred

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Matthews, Gilbert E. "Why Pre-IPO Studies Are Unsound in Concept and in Practice." Business Valuation Review 40, no. 3 (2021): 97–103. http://dx.doi.org/10.5791/21-00005.

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This article explains why pre–initial public offering (IPO) studies are not a valid basis for determining marketability discounts. They are unsound in concept because the pre-IPO transactions and the subsequent IPO are priced at materially different dates and because the IPO price is not knowable at the earlier date. They are unsound in practice for several reasons, such as selectivity—the data include only companies that subsequently become publicly traded—and the fact that any pre-IPO discount includes not only a marketability discount but also a second discount for the risk that the IPO may

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