MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01538nas a22003017a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190425153242.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
170808b xxuqr|p| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
0155-9982 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
BPer. 657.05 |
| Item number |
Ac27 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5408 |
| Personal name |
Nielsen, Christian. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Outperforming markets: |
| Remainder of title |
IC and the long-term performance of Japanese IPOs / |
| Statement of responsibility, etc. |
by Christian Nielsen |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
---Amsterdam: |
| Name of publisher, distributor, etc. |
Elsevier Ltd. |
| Date of publication, distribution, etc. |
2015. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
pages 83-96. |
| 310 ## - CURRENT PUBLICATION FREQUENCY |
|---|
| Current publication frequency |
Quarterly |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
Volume 39, issue 2 (June 2015) |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| 9 (RLIN) |
5407 |
| Title |
Accounting Forum. |
| 490 ## - SERIES STATEMENT |
|---|
| Volume/sequential designation |
Volume 39, issue 2 (June 2015) |
| International Standard Serial Number |
0155-9982 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Include references. |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This article studies the effects of disclosure practices of Japanese IPO propectuses on long-teram stock performance and bid-ask spread, as a proxy for cost of capital, after a company is admitted to the stock exchange. A disclosure index methodology is applied to 120 IPO prospectuses from 2003. Intellectual capital information leads to significantly better long-tearm performance against a reference portfolio, and is thus important to the capital market. Further, superior disclosures are important in an IPO setting. Analysts and investors can attain higher long-tearm returns by understanding IC. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5589 |
| Topical term or geographic name entry element |
Stock Exchange |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5411 |
| Topical term or geographic name entry element |
Intellectual capital |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5590 |
| Topical term or geographic name entry element |
Capital markets |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5593 |
| Personal name |
Rimmel, Gunnar. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5594 |
| Personal name |
Yosano, Tadanori. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Bansalan Periodicals |
