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題名 The Effect of Disclosure Patterns of Risk Factors in Prospectus on the Relation Between Strategic Alliances and Underpricing of Biotechnology IPOs
作者 諶家蘭
Guo, Ying;Wang, Tawei;Seng, Jia-Lang;Hung, San-Shuan
貢獻者 會計系
關鍵詞 Risk Factors; Strategic Alliance; IPO Underpricing
日期 2017
上傳時間 12-Jul-2017 14:13:47 (UTC+8)
摘要 This study observes a significantly negative moderating effect of the disclosing patterns of risk factors in initial public offerings (IPOs) prospectus on the association between strategic alliances and underpricing of biotechnology IPOs. Our findings suggest that strategic alliances mitigate information uncertainties when risk factor disclosures are less helpful, which alleviates the underpricing.
關聯 Journal of Applied Business Research, 33(3), 509-520
資料類型 article
DOI http://dx.doi.org/10.19030/jabr.v33i3.9943
dc.contributor 會計系
dc.creator (作者) 諶家蘭zh-tw
dc.creator (作者) Guo, Ying;Wang, Tawei;Seng, Jia-Lang;Hung, San-Shuanen-US
dc.date (日期) 2017
dc.date.accessioned 12-Jul-2017 14:13:47 (UTC+8)-
dc.date.available 12-Jul-2017 14:13:47 (UTC+8)-
dc.date.issued (上傳時間) 12-Jul-2017 14:13:47 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111002-
dc.description.abstract (摘要) This study observes a significantly negative moderating effect of the disclosing patterns of risk factors in initial public offerings (IPOs) prospectus on the association between strategic alliances and underpricing of biotechnology IPOs. Our findings suggest that strategic alliances mitigate information uncertainties when risk factor disclosures are less helpful, which alleviates the underpricing.
dc.format.extent 286415 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Journal of Applied Business Research, 33(3), 509-520
dc.subject (關鍵詞) Risk Factors; Strategic Alliance; IPO Underpricing
dc.title (題名) The Effect of Disclosure Patterns of Risk Factors in Prospectus on the Relation Between Strategic Alliances and Underpricing of Biotechnology IPOs
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.19030/jabr.v33i3.9943
dc.doi.uri (DOI) http://dx.doi.org/10.19030/jabr.v33i3.9943