SPACs and the COVID-19 pandemic: Evidence from Korea

HC Kang, S Lee - Research in International Business and Finance, 2024 - Elsevier
We examine how the COVID-19 pandemic affected the mergers of special purpose
acquisition companies (SPACs) in Korea, where SPACs—since their introduction in 2010 …

Sponsor reputation and agency conflicts in SPACs

A Del Giudice, A Signori - International Review of Financial Analysis, 2024 - Elsevier
We investigate the agency conflict between sponsors and investors in Special Purpose
Acquisition Companies (SPACs) and the role of sponsor reputation in such conflict. We find …

Are SPACs a good investment deal for investors? A performance comparison between SPACs vs IPOs

R Anconetani, F Colantoni, F Martielli… - Journal of Small …, 2024 - emerald.com
Purpose SPACs are reshaping the world of digital entrepreneurial finance. Firms in the
digital sector often need access to public markets for long-term competitiveness. SPACs …

Testing the waters meetings, retail trading, and capital market frictions

B Alhusaini, KL Chapman, HD White - Review of Accounting Studies, 2024 - Springer
Pre-IPO firms may “test the waters” by meeting privately with investors in order to allow
access to management and more time to make an investment decision. However, these …

[HTML][HTML] Market Reaction to Earnings Announcements Under Different Volatility Regimes

YJ Ugras, MA Ritter - Journal of Risk and Financial Management, 2025 - mdpi.com
This study investigates the occurrence and persistence of abnormal stock returns
surrounding corporate earnings announcements, particularly emphasizing how varying …

Disclosure frequency of parent company financial reporting: Insights from analyst forecasting accuracy

J Zhang, X Jing, Y Qi - Accounting & Finance, 2024 - Wiley Online Library
Prior research predominantly concentrates on the comprehensive financial disclosures of
consolidated statements, often overlooking the distinct informational value inherent in the …

Do SPAC Combinations Affect Their Peers' Financial Reporting Choices?

DA Cohen, K Ha, S Mutlu… - Available at SSRN …, 2024 - papers.ssrn.com
We explore whether firms going public through mergers with Special Purpose Acquisition
Companies (SPAC combinations) influence the financial reporting practices of their peer …

The Influence of Institutional Investor Ownership on Corporate Performance and the Critical Role of Equity Capital Markets

R Anconetani - 2024 - iris.unito.it
Over the past two decades, the landscape of institutional investor holdings has undergone
significant transformation on a global scale. This PhD thesis meticulously dissects the …

[PDF][PDF] Which companies go public via SPACs? The role of private equity and venture capital financing

C Hansen - researchgate.net
This study investigates the characteristics and stock market performance of companies
merging with special-purpose acquisition companies (SPACs) compared to companies that …