JOBS 法案对上市成本的影响：来自长期审计成本的证据

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2024-08-21 DOI:10.1080/00014788.2024.2382298

Sudip Gupta, Joseph A. Micale, Ashok Robin, Rong Yang

引用次数: 0

摘要

创业法案》（JOBS）（2012 年）允许降低收入低于 10 亿美元的首次公开募股的合规成本。尽管之前的研究主要集中在该法案降低合规成本的能力上，但该法案的实施却为企业提供了更多的机会。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The impact of the JOBS act on the costs of going public: evidence from long-term audit costs

The Jumpstart Our Business Startups (JOBS) Act (2012) allows reduced compliance costs for IPOs with less than $1 billion in revenues. While prior research has focused on the Act’s ability to reduce...

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.