Sreenu, Nenavath; Pradhan, Ashis Kumar; Naik, B. … - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-21
conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions … degree of IPO under-pricing, and the association between accounting conservatism and IPO under-pricing is more perceptible … linked to the practice of conservatism, influences the relationship between under-pricing and conservatism. …