The association between the risk factor disclosures in IPO prospectus and path-to-profitability of biotech firms
碩士 === 國立政治大學 === 會計研究所 === 103 === This study investigates whether disclosure of risk factors in the prospectus will influence the probability of the biotech firms to attain profitability. Data is collected for biotech companies of U.S IPOs issued from1997 to2012 as the research sample. Many ex...
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Format: | Others |
Language: | en_US |
Online Access: | http://ndltd.ncl.edu.tw/handle/96219276557798219430 |