The decision to voluntarily provide an IPO prospectus earnings forecast

Chris M. Bilson; Richard A. Heaney; John G. Powell; Jing Shi

doi:10.1080/17446540600883210

The decision to voluntarily provide an IPO prospectus earnings forecast

Chris M. Bilson, Richard A. Heaney, John G. Powell, Jing Shi^*

^*Corresponding author for this work

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Abstract

Conditions under which private firms going public will voluntarily disclose earnings forecasts in initial public offerings prospectuses are explored. The analysis implies younger, riskier companies do not voluntarily forecast earnings because of the potential costs of not performing as well as forecast.

Original language	English
Pages (from-to)	99-102
Number of pages	4
Journal	Applied Financial Economics Letters
Volume	3
Issue number	2
DOIs	https://doi.org/10.1080/17446540600883210
Publication status	Published - 1 Mar 2007
Externally published	Yes

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10.1080/17446540600883210

The decision to voluntarily provide an IPO prospectus earnings forecastAccepted author manuscript, 93.9 KBLicence: Other

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title = "The decision to voluntarily provide an IPO prospectus earnings forecast",

abstract = "Conditions under which private firms going public will voluntarily disclose earnings forecasts in initial public offerings prospectuses are explored. The analysis implies younger, riskier companies do not voluntarily forecast earnings because of the potential costs of not performing as well as forecast.",

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The decision to voluntarily provide an IPO prospectus earnings forecast

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