JOURNAL OF ACCOUNTING AND FINANCE
A Model of the IPO Underwriting Contract
Author(s): Oya Altınkılıç, Suman Banerjee, Robert S. Hansen, Christina Zhang
Citation: Oya Altınkılıç, Suman Banerjee, Robert S. Hansen, Christina Zhang, (2020) "A Model of the IPO Underwriting Contract," Journal of Accounting and Finance, Vol. 20, ss. 1, pp. 10-27
Article Type: Research paper
Publisher: North American Business Press
Abstract:
We provide a reputable intermediaries model of IPO underwriting and pricing. Lead underwriters serve
to secure a bargain between the IPO firm and bridge investors who supply the capital. Through a relationship with the IPO firm and bridge investors, the underwriter guarantees the firm’s performance, and monitors the firm directly, and indirectly through delegated monitoring by the bridge investors. Issuers pay for monitoring and the cost of holding through IPO underpricing. The model gives new understanding to IPO pricing and allocations and several anomalies reported in the literature.