Yu, Xiaohong; Chen, Maonan; Wu, Yujun; Wang, Dinglun - In: Prague economic papers : a bimonthly journal of … 33 (2024) 6, pp. 764-800
IPO listing review via comment letters is an important mechanism to improve the quality of listed firms, while its … effect of listing review on corporate tax avoidance activities is mainly associated with comment letter questions that … comment letters during the IPO process play a significant role in monitoring corporate posting-listing behavior. This study …