Skip to Main Content
Keywords: Initial return
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

The relevance of legal requirements in the going public process: the discretionary decision of adopting an audit committee

Open Access
Leticia Castaño, José E. Farinós, Ana M. Ibañez
Journal: European Journal of Management and Business Economics
European Journal of Management and Business Economics (2026) 35 (3): 346–360.
https://doi.org/10.1108/EJMBE-01-2024-0018
Published: 30 July 2024
... are used to examine the association between the presence of an audit committee and (1) the initial return (IR), and (2) the earnings forecast error in the listing prospectus in a sample of 55 Real Estate Investment Trusts that went public on the BME Growth market during 2013–2022. Heckman two-step...
View article titled, The relevance of legal requirements in the going public process: the discretionary decision of adopting an audit committee
Open the PDF for The relevance of legal requirements in the going public process: the discretionary decision of adopting an audit committee in another window
Add to Citation Manager for The relevance of legal requirements in the going public process: the discretionary decision of adopting an audit committee
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal

Gift article access

As a benefit of your subscription, you can share temporary access to restricted articles.

Each link will stop working after 30 days or 10 uses. You may create up to 10 links in a 30 day period.

Please sign in to your personal account to gift article access.

Register

Gift article access

As a benefit of your subscription, you can share temporary access to restricted articles.

Each link will stop working after 30 days or 10 uses. You may create up to 10 links in a 30 day period.

Gift articles remaining: --

Gift article access

Each link will stop working after 30 days or 10 uses. You may create up to 10 links in a 30 day period.

Gift articles remaining: --

Gift article access

As a benefit of your subscription, you can share temporary access to restricted articles.

Each link will stop working after 30 days or 10 uses.

You have reached the limit of 10 links within a 30 day period.

Sharing Unavailable

Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.