Going-Public and the Influence of Disclosure Environment

Research, Preprint OPEN
Marra, T.A.; Suijs, J.P.M.;
  • Publisher: Accounting
  • Subject: Going-public decision;disclosure environments;proprietary cost | Going-public decision; disclosure environments; proprietary cost
    • jel: jel:M49 | jel:G32

This paper analyzes how differences in disclosure environments affect the firms choice between private and public capital. Disclosure regulations prescribe to what extent the firm has to release confidential information that may lead to the firm incurring proprietary co... View more
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