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Keywords: G3
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Journal Articles
Earnings performance of financial and non-financial IPOs in India: an empirical analysis based on market timing
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (3): 1186–1205.
Published: 09 February 2023
... Licensed re-use rights only 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 corporate events for an organization. It is the time when a private enterprise goes...
Journal Articles
Audit committee financial expertise and information asymmetry
Available to Purchase
Journal of Financial Reporting and Accounting (2024) 22 (5): 1119–1151.
Published: 25 October 2022
... Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Audit committee expertise Information asymmetry Spread analyst following Analyst dispersion G3 M41 The Sarbanes–Oxley Act of 2002 (SOX hereafter) drastically reshaped the paradigm under which audit...
Journal Articles
Earnings management and issue characteristics: an empirical analysis of IPOs in India
Available to Purchase
Journal of Financial Reporting and Accounting (2023) 21 (3): 553–574.
Published: 17 December 2021
... 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 market exhibited resilience and hope...
