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Does Venture Capital Backing Improve Disclosure Controls and Procedures? Evidence from Management’s Post-IPO Disclosures

Firm managers make ethical decisions regarding the form and quality of disclosure. Disclosure can have long-term implications for performance, earnings manipulation, and even fraud. We investigate the impact of venture capital (VC) backing on the quality and informativeness of disclosure controls an...

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Detalles Bibliográficos
Autores principales: Cumming, Douglas, Hass, Lars Helge, Myers, Linda A., Tarsalewska, Monika
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Netherlands 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10547658/
https://www.ncbi.nlm.nih.gov/pubmed/37799541
http://dx.doi.org/10.1007/s10551-022-05272-1