The author acknowledges the helpful comments from the Editor, Steven Cahan, and an anonymous Referee and helpful comments on earlier drafts of the manuscript from Joy Begley, Pete Clarkson, Asher Curtis, Elizabeth Demers, David Emanuel, Pascal Frantz, Kin Lo, Zoltan Matolcsy, Dawn Matsumoto, Majella Percy, Shiva Rajgopal, Terry Shevlin, Peter Wells and Mike Willenborg and the comments of seminar participants at INSEAD, London School of Economics, Monash University, the University of British Columbia, the University of New South Wales, the University of Technology, Sydney, the University of Washington and participants at the American Accounting Association Washington Meeting 2006 and the Accounting and Finance Association of Australia and New Zealand Conference 2008. The author gratefully acknowledges the research assistance provided by Alan McCrystal and Valmikeya Nagri and funding from the Intellectual Property Research Institute of Australia at the University of Melbourne, the intellectual property data supplied by Intellectual Property Research Institute of Australia in collaboration with IP Australia and the market data supplied by Securities Industry Research Centre of Asia-Pacific (SIRCA) on behalf of the data provider the Australian Stock Exchange.
Is there useful information in the ‘use of proceeds’ disclosures in IPO prospectuses?
Article first published online: 19 MAR 2013
© 2013 The Author Accounting and Finance © 2013 AFAANZ
Accounting & Finance
Volume 54, Issue 2, pages 625–667, June 2014
How to Cite
Wyatt, A. (2014), Is there useful information in the ‘use of proceeds’ disclosures in IPO prospectuses?. Accounting & Finance, 54: 625–667. doi: 10.1111/acfi.12013
- Issue published online: 3 JUN 2014
- Article first published online: 19 MAR 2013
- Manuscript Accepted: 4 JAN 2013
- Manuscript Received: 25 JUN 2012
- Intellectual Property Research Institute of Australia at the University of Melbourne
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