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The impact of risk factor disclosure on the initial return of IPO companies amidst a pandemic
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  • Oct 2024
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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Investigating impacts of implementing earnings manipulation practices on stakeholders’ perception of earnings management: The case of Poland
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