Signalling Roles of Prestigious Auditors and Underwriters in an Emerging IPO Market (Record no. 49633)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01720nam a2200241 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20180419165226.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180419b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sundarasen, Sheela Devi |
| 9 (RLIN) | 31233 |
| 245 ## - TITLE STATEMENT | |
| Title | Signalling Roles of Prestigious Auditors and Underwriters in an Emerging IPO Market |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 48–68 P. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This study examines the signalling roles of auditors’ and underwriters’ reputation and its interacted effects on the initial public offering (IPO) initial returns before, during and after the Global Financial Crisis in an emerging market. Cross-sectional data comprising of 228 IPOs from the Malaysian Stock Exchange (Bursa Malaysia) is used for the period 2005–2012. The ordinary least square method using multiple linear regressions is used to test the hypotheses. The findings indicate that both auditors’ and underwriters’ reputation plays a significant role in reducing asymmetric information and signals firm value to the potential investors. Auditors’ reputation documents a positive relationship, whilst the underwriters’ reputation indicates a negative relationship. The interacted signalling variables indicate that underwriters’ reputation plays a dominant role in assisting potential investors in their investment decision-making. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Auditors |
| Uncontrolled term | underwriters |
| Uncontrolled term | IPO |
| Uncontrolled term | initial returns |
| Uncontrolled term | signalling hypothesis |
| Uncontrolled term | asymmetric information |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Khan, Afzal |
| 9 (RLIN) | 31234 |
| Personal name | Rajangam, Nakiran |
| 9 (RLIN) | 31235 |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 29349 |
| Host Itemnumber | 70278 |
| Main entry heading | BANIK, ARINDAM |
| Place, publisher, and date of publication | NEW DELHI SAGE PUBLISHING PVT. LTD. |
| Other item identifier | 5558623 |
| Title | GLOBAL BUSINESS REVIEW |
| International Standard Serial Number | 0972-1509 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 19/04/2018 | Vol 19, No 1/5558623JA5 | 5558623JA5 | 19/04/2018 | 19/04/2018 |