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2 Gramlich, J. D., "Voluntary management earnings forecasts and discretionary accruals : evidence from Danish IPOs" 13 (13): 235-259, 2004
3 Kim, M. ., "Valuing IPOs" 53 (53): 409-437, 1999
4 Kaplan, S. N., "The valuation of cash flow forecasts : an empirical analysis" 50 (50): 1059-1093, 1995
5 How, J., "The use of the comparable firm approach in valuing Australian IPOs" 16 (16): 99-115, 2007
6 Harris, M. S., "The market valuation of IAS versus US GAAP accounting measures using Form 20-F reconciliations" 26 (26): 285-312, 1999
7 Beaver, W, "The information content of annual earnings announcements" 6 : 67-92, 1968
8 Hanley, K. W., "The information content of IPO prospectuses" 23 (23): 2821-2864, 2010
9 Hong, H. A., "The impact of mandatory IFRS adoption on IPOs in global capital markets" 89 (89): 1365-1397, 2014
10 Leuz, C., "The economic consequences of increased disclosure" 38 : 91-124, 2000
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