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The capital market has increasingly become a pivotal avenue for enterprises seeking additional capital for expansion or operational enhancements. In raising funds through an Initial Public Offering (IPO), the company must publish its risk disclosure in the prospectus. Therefore, this study aims to investigate the impact of risk disclosure on the in...
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Context 1
... going into the estimation of the ordinary least squares (OLS) regression model, this research covers the matrix correlation, multicollinearity, and heteroscedasticity. Table 3 shows a significant relationship between DRE and IR in a negative (-0.1663*) direction, while the other independent variables, DRI, DRV, DRA, AGE, and IPOSize did not show a significant relationship. This can be interpreted as saying that in IPOs during the COVID-19 pandemic, external risk disclosure (DRE) can reduce IR. ...Context 2
... Breusch-Pagan (BP) test results were not significant at 5%, and none of the VIF scores averaged 10 (see Table 4). Besides, the relationship between the independent and dependent variables has a low relationship as shown in Table 3, where only external (DRE) significant relationship with the initial return. ...Similar publications
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