Impact of accounting conservatism on IPO under-pricing: evidence from India
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a regre...
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| Main Authors: | Nenavath Sreenu, Ashis Kumar Pradhan, Vinh Vo Xuan, B. Koteswara Rao Naik |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2022-12-01
|
| Series: | Cogent Economics & Finance |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23322039.2022.2132641 |
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