search query: @author Krinsky, I. / total: 5
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| Author: | Kim, J. Krinsky, I. Lee, J. |
| Title: | The valuation of initial public offerings and accounting disclosures in prospectuses: new evidence from Korea |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:1, p. 46-61 |
| Index terms: | VALUATION ACCOUNTING DISCLOSURE |
| Language: | eng |
| Abstract: | Using a sample of 177 initial public offerings (IPOs) listed on the Korea Stock Exchange (KSE) during the July 1988-March 1990 period, this paper examines the relationships among firm value and various accounting and signalling variables disclosed in the offering prospectus. Unlike previous studies, the present study incorporates the impact of different motives for going public on the valuation of IPOs. The results generally indicate that accounting information disclosed in prospectuses plays a crucial role in the valuation process of Korean IPOs. |
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