IPO initial returns in China: Underpricing or overvaluation?

来源 :China Journal of Accounting Research | 被引量 : 0次 | 上传用户:jdalian1417
下载到本地 , 更方便阅读
声明 : 本文档内容版权归属内容提供方 , 如果您对本文有版权争议 , 可与客服联系进行内容授权或下架
论文部分内容阅读
This paper separates the amount of IPO underpricing(primary market underpricing) and overvaluation(secondary market overvaluation) from the value of an IPO’s initial return to evaluate the relative importance of these two factors and their main determinants. Using data on the IPOs of 948 Chinese firms, we find that average initial returns are 66% and that underpricing and overvaluation are between 14–22% and 44–53%, respectively, depending on the method used to assess firms’ intrinsic values. In addition, while both the value of the initial return and the extent of overvaluation are significantly negatively related to post-IPO long-run stock performance, overvaluation can predict post-IPO performance better than the value of the initial return. Value uncertainty in IPOs is positively related to both underpricing and overvaluation, and both the underwriter’s reputation and the existence of pricing regulation are positively related to underpricing. Investor sentiment has a positive effect on overvaluation but has no effect or a negative effect on underpricing. Overall, our results suggest that in China overvaluation accounts for a larger proportion of the initial return than underpricing,and that underpricing and overvaluation have different determinants. This paper separates the amount of IPO underpricing (primary market underpricing) and overvaluation (secondary market overvaluation) from the value of an IPO’s initial return to evaluate the relative importance of these two factors and their main determinants. Using data on the IPOs of 948 Chinese firms, we find that average initially returns are 66% and that underpricing and overvaluation are between 14-22% and 44-53%, respectively, depending on the method used to assess firms’ intrinsic values. the initial return and the extent of overvaluation are significantly negatively related to post-IPO long-run stock performance, overvaluation can predict post-IPO performance better than the value of the initial return. Value uncertainty in IPOs is positively related to both underpricing and overvaluation , and both the underwriter’s reputation and the existence of pricing regulation is positively related to underpricing. Investor sentiment has a positive e Overall, our results suggest that in China overvaluation accounts for a larger proportion of the initial return than underpricing, and that underpricing and over evaluation have different determinants.
其他文献
“人已下岗,可思想不能下岗;离开了党的指引,我就会迷失方向。” “People have been laid off, thinking can not be laid off; left the party’s guidelines, I will lo
那是1998年3月11日,作为毛主席家乡的地方党委机关报《湘潭日报》的代表,我和报社原副总编辑董启智有幸在北京采访了我国新闻界的老前辈、全国记协名誉主席、著名记者穆青
小时候我有过很多梦想,想当科学家、艺术家,想做医生、外交官。1986年,15岁的我因患恶性肿瘤截去了右臂。在那个炎热的夏季,我失去了所有的梦。在我最迷茫的时候,听朋友说起
2001年,天津出了一个“著名小孩儿”刘小源。才4岁半的她,在中央电视台主办的全国京剧戏迷票友大赛上以一曲《大雪飘》荣获金奖。刘小源接着参加了2002年的春节晚会。2003年,
2010年5月14日-15日,“首届全国翻译专业院系主任高级论坛”在上海外语教育出版社召开,来自全国40余所高校的翻译专业院系主任参加了此次论坛,就“新时期翻译专业本科和翻译
遥感为流域研究人员提供了一种独特类型的数据。特别是当考虑来自点测量的水文数据时,遥感数据的空间特性是其独有的特征。在点测量代表区域测量的推断中,遥感数据为研究人员
在金坛市长荡湖畔的儒林镇,有一个美丽的花园式工厂——金坛市土木工程仪器厂。这个企业的主人就是杨志余,他是常州市工商联优秀会员、省“岩术工程钢弦式传感器”科技三等
通过从遥感影像中提取的水域面积,结合潮汐资料建立纳潮量其式的方法,得到海口港1990年纳潮量为2.57×107m3,1984年为294×107m3,1965年为2.62×107m3。分析了决定纳期量的形态因子
高校语文教学的中与高校语文教学中的科学管理有着紧密的联系,在高校管理的过程中,必须要充分的促进语文教学的改革,在高校教育管理创新的过程中,要重视语文教学的改革,对于
美学战略将公司战略和营销战略作为输入,通过视觉(或其他感觉)方法来表达公司的使命、战略目标和文化。成功实施的美学战略能为公司及其品牌建立识别。 The Aesthetic Strat