Equity crowdfunding and offering page disclosure / (Record no. 9568)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01551nam a22001817a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240426122554.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240426b ph ||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Aland, John |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Journal of Financial Reporting / |
| Medium | Fall 2023 |
| 245 ## - TITLE STATEMENT | |
| Title | Equity crowdfunding and offering page disclosure / |
| Statement of responsibility, etc. | John Aland |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol 8 (2) pages 25-54 : |
| Other physical details | illustrations ; |
| Dimensions | 28 cm |
| 500 ## - GENERAL NOTE | |
| General note | ABSTRACT: This paper provides descriptive evidence about how startup firms communicate with investors on their Regulation Crowdfunding offering page. I find evidence, consistent with prior theory about processing costs and information salience, that a firm's prior revenues relate strongly to the discussion of financial information on its offering page. This runs counter to indications from Reg CF founders that they think financial information is of less importance to these investors than other information about the company. Consistent with founder beliefs that investors place little weight on firm financials, I find no consistent relation between financial disclosure and a firm meeting its offering goal. Offering success appears more closely related to other elements of disclosure that tell the "story" of the company. The results of this paper can help inform future research in the crowdfunding space, as well as contribute to the literature on how investors process information and disclosure. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | equity crowdfunding |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | regulation crowdfunding |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | voluntary disclosure |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
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