Purpose Written communication differences across cultures can set the tone for effective or disastrous business relationships. Although English has been go-to language in business, managers from different countries significantly differ how they convey firms' information. This study explored these by examining documentation presented foreign corporations as part of their initial public offering ...

We investigate whether climate change disclosures in initial public offering (IPO) prospectuses affect the information environment IPO market. find that are associated with lower underpricing. Further analyses reveal reputable underwriters and Securities Exchange Commission's Commission Guidance Regarding Disclosure Related to Climate Change enhance role of demonstrate firms more extensive prov...