Description |
1 online resource (9 pages) : illustrations |
Note |
Reprint #63418, Summer 2022 issue, vol. 63, no. 4. |
Bibliography |
Includes bibliographical references. |
Summary |
Current financial disclosure rules let would-be public companies paint a too-rosy picture while obscuring information that investors should know. Pre-IPO disclosures have grown increasingly bloated but typically lack information relevant to the likelihood of success for new business models. The authors propose "triggered" disclosures tailored to a company's value drivers, wherein claims about customer value and potential market size must be supported by the consistent, objective collection of baseline data. |
Subject |
Going public (Securities)
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Appel public à l'épargne. |
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Going public (Securities) |
Added Author |
McCarthy, Daniel M., author.
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Cohen, Maxime C., author.
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Added Title |
Initial public offering disclosures are ripe for reform |
Standard No. |
53863MIT63418 |
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