Board characteristics and earnings forecasts accuracy in IPO prospectuses

Using a sample of 104 companies that conducted initial public offering (IPO) on the Warsaw Stock Exchange between 2006 and 2016, we investigated the relationship between the accuracy and bias of the earnings forecast disclosed in the IPO prospectus and the firm corporate governance attributes. Apply...

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Bibliographic Details
Main Authors: Sosnowski Tomasz, Wawryszuk-Misztal Anna
Format: Article
Language:English
Published: Sciendo 2019-08-01
Series:International Journal of Management and Economics
Subjects:
g34
g32
g23
Online Access:https://doi.org/10.2478/ijme-2019-0003