The offer price of shares in an IPO is generally less than the price those shares sell for at the end of the first trading day. Which of the following parties suffer most from this situation?

A) the buyers of shares after the initial offering
B) the underwriters of the IPO
C) the pre-IPO shareholders of the issuing firm
D) the lead underwriter of the IPO

Answer: A

Business

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Under IFRS, companies do not use a

A. discount account but do use a premium account B. premium account but do use a discount account C. bonds payable account D. discount or premium account

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Ashton borrows $25,000 from Amanda. Amanda lends the money to Ashton without taking an interest in collateral for the loan. Amanda is relying on Ashton's credit standing when she makes the loan. What kind of creditor is Amanda?

A) an unsecured creditor B) a secured creditor C) an administrative claim creditor D) a post-petition creditor

Business