The JOBS Act and IPO Volume: Evidence that Disclosure Costs Affect the IPO Decision

By Michael Dambra, L. Field, Matthew T. Gustafson. 2015

200 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/a8ac3ac80a1cbeca45419a98d612b1efc04cc960

Citations in the corpus

• The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, unknown): “See, e.g., Chaplinsky et al. (2014) and Dambra et al. (2015) for early studies examining disclosure provisions of the JOBS Act.”
• The benefits of specific risk-factor disclosures (2016, unknown): “Most noticeably, we test for the effect of proprietary costs (ProprietaryCost) using R&D expense scaled by beginning-ofyear total assets (e.g., Albring et al. 2016; Dambra et al. 2015; Ellis et al. 2012; Wang 2007; King et al. 1990).”
• Redacting Proprietary Information at the Initial Public Offering (2015, unknown): “                                                             2 This procedure contrasts with the confidential filing process studied by Dambra et al. (2015) where emerging growth firms can temporarily file entire draft registration statements confidentially, but must eventually make all of these…”