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The relevance of legal requirements in the going public process: The discretionary decision of adopting an audit committee

https://doi.org/10.2139/ssrn.4526053
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1 of the 29 references listed on this page is in the Retraction Watch database as retracted (export 2026-11-04): 10.1016/j.heliyon.2023.e20825 (notice 2025-11-18).

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/smj.269openalex-extracted
Board composition, share ownership, and ‘underpricing’ of U.K. IPO firms
inferredcites →https://doi.org/10.1007/s10997-021-09563-zopenalex-extracted
Corporate governance and IPO underpricing: evidence from the italian market
inferredcites →https://doi.org/10.1007/s11156-024-01271-7openalex-extracted
To mitigate the effect of underwriter bargaining power on IPO pricing through audit committee under an economy of little information asymmetry
inferredcites →https://doi.org/10.1016/0165-4101(86)90014-5openalex-extracted
Signalling by direct disclosure under asymmetric information
inferredcites →https://doi.org/10.1016/j.heliyon.2023.e20825openalex-extracted
RETRACTED: Audit committee features and earnings management
inferredcites →https://doi.org/10.1016/j.jbankfin.2019.105688openalex-extracted
How a pre-IPO audit committee improves IPO pricing efficiency in an economy with little value uncertainty and information asymmetry
inferredcites →https://doi.org/10.1016/s0165-4101(02)00059-9openalex-extracted
Audit committee, board of director characteristics, and earnings management
inferredcites →https://doi.org/10.1080/1540496x.2022.2119844openalex-extracted
From an Emerging to a Consolidated European REIT Market. The Case of the Underpricing of Spanish Direct Listing REITs
inferredcites →https://doi.org/10.1093/rfs/hhq002openalex-extracted
The Economic Consequences of IPO Spinning
inferredcites →https://doi.org/10.1108/13217341011046006openalex-extracted
Corporate governance and earnings forecasts accuracy
inferredcites →https://doi.org/10.1108/gm-09-2016-0157openalex-extracted
The role of the gender diversity of audit committees in modelling the quality of management earnings forecasts of initial public offers in Malaysia
inferredcites →https://doi.org/10.1108/jerer-03-2016-0015openalex-extracted
The global REIT market: initial-day performance of IPOs
inferredcites →https://doi.org/10.1108/jfra-12-2019-0165openalex-extracted
Corporate governance and earnings forecast accuracy in IPO prospectuses: an empirical analysis
inferredcites →https://doi.org/10.1108/jpif-06-2021-0052openalex-extracted
Can textual analysis solve the underpricing puzzle? A US REIT study
inferredcites →https://doi.org/10.1108/jpif-07-2020-0085openalex-extracted
Cash flow uncertainty and IPO underpricing: evidence from income guarantee in Thai REITs
inferredcites →https://doi.org/10.1108/sef-10-2012-0113openalex-extracted
Impact of audit quality and ownership structure on the bias and accuracy of earnings forecasts issued in IPO prospectuses
inferredcites →https://doi.org/10.1111/1540-6261.00478openalex-extracted
A Review of IPO Activity, Pricing, and Allocations
inferredcites →https://doi.org/10.1111/acfi.12428openalex-extracted
Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand
inferredcites →https://doi.org/10.1111/j.1467-8683.2008.00708.xopenalex-extracted
Audit Committee, Underpricing of IPOs, and Accuracy of Management Earnings Forecasts
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00177.xopenalex-extracted
The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
inferredcites →https://doi.org/10.1111/j.1540-6261.1982.tb03591.xopenalex-extracted
A Model of the Demand for Investment Banking Advising and Distribution Services for New Issues
inferredcites →https://doi.org/10.1111/jifm.12114openalex-extracted
How do the ownership structure and board of directors' features impact earnings management? The Spanish case
inferredcites →https://doi.org/10.2307/1912352openalex-extracted
Sample Selection Bias as a Specification Error
inferredcites →https://doi.org/10.2308/accr.2008.83.5.1315openalex-extracted
Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings
inferredcites →https://doi.org/10.2308/aud.2004.23.2.13openalex-extracted
The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management
inferredcites →https://doi.org/10.2308/horizons-18-020openalex-extracted
Executive Board Member Financial Expertise and IPO Performance
inferredcites →https://doi.org/10.2308/tar-2021-0089openalex-extracted
When Does the Internal Audit Function Enhance Audit Committee Effectiveness?
inferredcites →https://doi.org/10.26549/jfr.v4i2.3783openalex-extracted
Study on the Relationship Between the Audit Committee of Ipo Firms and the First-Day Stock Earnings
inferredcites →https://doi.org/10.32350/aar.22.04openalex-extracted
Intellectual Capital Efficiency from the Lens of Audit Committee Attributes
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