IPO disclosures are ripe for reform: current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know
Current financial disclosure rules let would-be public companies paint a too-rosy picture while obscuring information that investors should know. Pre-IPO disclosures have grown increasingly bloated but typically lack information relevant to the likelihood of success for new business models. The auth...
Gespeichert in:
| Beteiligte Personen: | , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
[Cambridge, Massachusetts]
MIT Sloan Management Review
2022
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| Ausgabe: | [First edition]. |
| Schlagwörter: | |
| Links: | https://learning.oreilly.com/library/view/-/53863MIT63418/?ar |
| Zusammenfassung: | Current financial disclosure rules let would-be public companies paint a too-rosy picture while obscuring information that investors should know. Pre-IPO disclosures have grown increasingly bloated but typically lack information relevant to the likelihood of success for new business models. The authors propose "triggered" disclosures tailored to a company's value drivers, wherein claims about customer value and potential market size must be supported by the consistent, objective collection of baseline data. |
| Beschreibung: | Reprint #63418, Summer 2022 issue, vol. 63, no. 4. - Includes bibliographical references |
| Umfang: | 1 Online-Ressource (9 Seiten) illustrations |
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| spelling | Damodaran, Aswath VerfasserIn aut IPO disclosures are ripe for reform current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know Aswath Damodaran, Daniel M. McCarthy, Maxime C. Cohen [First edition]. [Cambridge, Massachusetts] MIT Sloan Management Review 2022 1 Online-Ressource (9 Seiten) illustrations Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Reprint #63418, Summer 2022 issue, vol. 63, no. 4. - Includes bibliographical references Current financial disclosure rules let would-be public companies paint a too-rosy picture while obscuring information that investors should know. Pre-IPO disclosures have grown increasingly bloated but typically lack information relevant to the likelihood of success for new business models. The authors propose "triggered" disclosures tailored to a company's value drivers, wherein claims about customer value and potential market size must be supported by the consistent, objective collection of baseline data. Going public (Securities) Appel public à l'épargne McCarthy, Daniel M. VerfasserIn aut Cohen, Maxime C. VerfasserIn aut |
| spellingShingle | Damodaran, Aswath McCarthy, Daniel M. Cohen, Maxime C. IPO disclosures are ripe for reform current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know Going public (Securities) Appel public à l'épargne |
| title | IPO disclosures are ripe for reform current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know |
| title_auth | IPO disclosures are ripe for reform current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know |
| title_exact_search | IPO disclosures are ripe for reform current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know |
| title_full | IPO disclosures are ripe for reform current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know Aswath Damodaran, Daniel M. McCarthy, Maxime C. Cohen |
| title_fullStr | IPO disclosures are ripe for reform current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know Aswath Damodaran, Daniel M. McCarthy, Maxime C. Cohen |
| title_full_unstemmed | IPO disclosures are ripe for reform current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know Aswath Damodaran, Daniel M. McCarthy, Maxime C. Cohen |
| title_short | IPO disclosures are ripe for reform |
| title_sort | ipo disclosures are ripe for reform current financial disclosure rules let would be public companies shape a rosy narrative about their prospects and obscure information that investors should know |
| title_sub | current financial disclosure rules let would-be public companies shape a rosy narrative about their prospects and obscure information that investors should know |
| topic | Going public (Securities) Appel public à l'épargne |
| topic_facet | Going public (Securities) Appel public à l'épargne |
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