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Keywords: G3
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (3): 1186–1205.
Published: 09 February 2023
... performance and market timing in India, based on the existing world research, the current study hypothesizes that: India Market timing Initial public offerings Earnings performance Hot and cold market G10 G14 G24 G3 An initial public offering (IPO) is one of the most significant...
Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (5): 1119–1151.
Published: 25 October 2022
... positive impact on individuals. The securities and exchange commission (SEC) defines audit committee FE [ 5 ] as: Audit committee expertise Information asymmetry Spread analyst following Analyst dispersion G3 M41 The Sarbanes–Oxley Act of 2002 (SOX hereafter) drastically reshaped...
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (3): 553–574.
Published: 17 December 2021
... accruals Discretionary long term accruals Issue characteristics G10 G14 G24 G3 M41 The post-Covid-19 world witnessed unfathomable disruption and hopelessness due to prolonged lockdowns and uncertainty with respect to the future. But, contrary to expectations, the Indian primary issue...
