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Keywords: Comparable firm
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Journal Articles
Journal of Financial Reporting and Accounting (2021) 19 (4): 540–570.
Published: 01 February 2021
... stock exchange were used for the period of 2000–2017. This study used univariate ordinary least square (OLS) regression to analyse the relationship between IPOs’ price-multiples and comparable firms’ price-multiples. The test of valuation accuracy was conducted via computing valuation errors...
