Emission expenses represent the general expenses incurred by a company in the issue of its shares. They include the commission of the organizers and the guarantor of the issue (investment bankers and underwriters ), the costs of legal, audit, publishing services for the issue, as well as registration fees. Firms need to carefully consider these costs, as they affect the cost of capital that they are able to raise from the initial public offering of shares . [one]
References
- ↑ A dictionary of business and management . - 5th. - Oxford [England]: Oxford University Press, 2009. - ISBN 9780199234899 .