Considering an IPO
The JOBS Act
As you prepare to go public, your company may qualify for special treatment under the JOBS Act. Here's an explanation on the parts of the Act matter to you.
Accounting for Convertible Debt
Learn how to account for convertible debt and its complex elements. This article delves into one of the most challenging subjects to understand for finance and accounting professionals today.
IPO Advantages and Disadvantages
This article highlights a few of the common advantages and disadvantages of an IPO that you should consider before making your decision.
Alternatives to an IPO
There are many alternatives to an initial public offering. This article explains the different alternatives you should consider if you are thinking about an IPO.
SEC Significance Tests: Overview
Understand the tests required by the SEC for determining the significance of an acquisition. Three tests required and the related financial statement requirements.
Investment Banks and IPOs: Selecting a Bookrunner
Investment Banks perform some of the most important work in an IPO. Find out what these banks do and how to select the right one for your IPO.
The Costs of Going Public
Understand the costs of going public. Common ways companies incur costs in an IPO, and provides an estimate of those costs.
SEC Significance Tests: Topic 1.J Example
Gain an understanding of the exception to the SEC significance tests (Regulation S-X Rule 3-05), given to companies going through an IPO.
Timing Your IPO — Market Windows
Provides practical advice on IPO timing. Explores factors that help identify open market windows, such as the VIX Index.
Private Placements: Reg D Offerings
Fewer regulations and more flexibility—a private placement may be a good source of funding for your company's next big project.
Decline of the IPO and the Implications for Your Company
The annual number of Initial Public Offerings in the United States has changed dramatically since the dot-com era. This article articulates those changes and addresses the potential causes for the change.
Up-Cs and Other Supercharged IPOs
In a supercharged IPO, certain companies can take advantage of otherwise dormant tax benefits during their IPO. Learn more about Up-Cs and other supercharged IPOs in this article.
Valuation Considerations — Earnings Quality and Accruals
Earnings quality refers to the quality and reliability of your financial statements. Learn how investors will analyze your earnings quality during the valuation process.
Preparing for High Growth and an IPO: Building Your Team
This article will help you to understand what steps you need to take to gather the group of people that will guarantee you navigate the high growth and IPO stage successfully.
IPO Alternative — Direct Listing
This article describes Spotify’s direct listing and examines the advantages and disadvantages of a direct listing in comparison to the traditional IPO process.
Reverse Mergers
Reverse mergers are a way to go public without going through an IPO. If you’re unfamiliar with reverse merger, SPACs, or seasoning requirements, this is the article for you.
Pre-IPO Acquisitions
Looking to acquire as you prepare to go public? This article discusses the pros and cons of pre-IPO acquisitions.
Founder Control
This article will help you understand the strategies and trade-offs involved in maintaining or ceding control of both the majority ownership and management control of your company.
Regulation A+ Mini-IPO
Learn about Reg A+ offerings (mini-IPOs) and what to expect if your company is considering this alternative form of equity financing.
Measuring IPO Success
Different stakeholder groups often measure the success of an IPO in different ways. Learn about the most common measures of IPO success and why each measure may or may not be appropriate in different situations.
Common IPO Pitfalls
Avoid the most common IPO pitfalls, including inadequate preparation, corporate governance, business models, regulatory violations, and false expectations.
Debt IPO
A debt IPO is the first issuance of corporate debt to the public by private companies that seek to raise money in a liquid capital market. This article hopes to provide the institutional details of a debt IPO as a cost-effective alternative to traditional equity IPO for healthy private businesses that consider going public.
The New Pressures of a Public Company
The day of the IPO is only the beginning for a public company. After the IPO there are a variety of new pressures, requirements, regulations, and relationships that a public company needs to be aware of to be successful.
Going Public as an Unprofitable Company
Unprofitable companies can have successful IPOs because of certain universal dynamics, but contextual factors may impact valuations.
The Negative Abnormal Performance of IPO Stocks
Some IPO stock prices have been shown to have negative abnormal performance. This article summarizes the research that has been done to explain this.
Delisting and Deregistering - When and Why
Almost half of the small cap companies that go public are no longer public five years later. This article explains what can happen to public companies after the IPO, including the circumstances where companies may be delisted, or choose to deregister with the SEC.
International Stock Exchanges – An Overview
The US stock exchanges might not be the best fit for some companies. When this is the case, listing on an international stock exchange may be a viable option.
SPAC: Lessons Learned
A special purpose acquisition company (SPAC) is a company designed to raise capital through an initial public offering (IPO) for the purpose of funding the merger or acquisition of target companies within a specified timeframe.
IPO Lockups: Overview and Exceptions
IPO lockups aren’t required, yet almost all IPOs include them. Learn why they’re important and what the common exceptions are.
Are You Ready to Go Public?
How do you know if you’re ready to take your company public? Having clearly defined close procedures and an understanding of your accounting policies is a great place to start.
Venture Debt
Venture debt is a viable alternative to equity funding and traditional debt funding for smaller companies. This article provides an overview of what venture debt is, who provides it, why it may be preferable to equity, and the key terms and covenants associated with it.
Delaware Incorporation
This article outlines many of the benefits and reasons that companies choose to incorporate in Delaware over any other state.
The Proxy Statement
The proxy statement, also known as DEF 14A, is a SEC mandated filing required for public companies that has a lot more information than many people realize.