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Keywords: IPO prospectus earnings forecasts
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2018) 30 (2): 168–186.
Published: 03 April 2018
...: Table I provides the summary of the changes within the institutional setting surrounding the Australian IPO prospectus earnings forecasts and CDR disclosures for the period 1994-2012 Thus, despite the efforts of regulators to improve disclosure practices, the research suggests that firms...
