Effect of Financial Reporting Quality and Disclosure on the Cost of Capital

Ruichen Shao, Business School, University of New South Wales
Kai Xu, Guangdong Country Garden School
Volume 2 nos.1 December 2022 ISSN 2755-3272

Keywords

China Concept Stocks, IPO, Specificity, Overpricing Ratio

Abstract

This paper aims to investigate the relationship between the specificity of IPO fundraising purposes disclosure for Chinese concept stocks and the impact on cost reduction for enterprises. This work analyses the use of proceeds from the IPO prospectus of companies listed on the SEC to calculate the specificity, which serves as the x variable. The paper further calculate the overpricing ratio of each company on the first day of listing, which serves as the y variable. The sample includes companies in the Chinese education and several other industry. Through descriptive statistical analysis, we have drawn some important conclusions. The study fills a research gap in the existing literature on the relationship between the specificity of IPO fundraising purposes disclosure and cost reduction for Chinese concept stocks. The findings of the study have important implications for investors, corporate managers, and regulatory authorities.