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Keywords: Conditional conservatism
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Journal Articles
IPO conditional conservatism, underpricing and post-issue stock market survival
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Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (2): 412–448.
Published: 21 June 2024
...Sujin Kim; Pamela Fae Kent; Grant Richardson; Alfred Yawson Purpose We examine the association between conditional conservatism in initial public offering (IPO) underpricing and post-issue stock market survival in the U.S. Design/methodology/approach We adopt an archival approach by collecting...
