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Persistent link: https://www.econbiz.de/10001600649
This study examines the role of going-concern (GC) audit opinions in initial public offerings of equity securities. Concentrating on the quot;small dealquot; (proceeds up to $10 million) segment of the IPO market, we find that GC opinions appear to be useful in evaluating IPO securities in at...
Persistent link: https://www.econbiz.de/10012790515
Persistent link: https://www.econbiz.de/10006776408