"101661" . "1212-415X" . "Acta academica karviniensia" . "1"^^ . "Reasons for Going Public: Theory vs. Polish Practise" . . . . . "RIV/00216305:26510/13:PU104288" . "P(GA13-38047S)" . "RIV/00216305:26510/13:PU104288!RIV14-GA0-26510___" . "The aim of this article is to identify the main reasons for the implementation of the IPO strategy according to the contemporary theory, and to compare it with practical approaches to this type of financing in companies that implemented the IPO in the Polish capital market. In agreement with the theoretical approaches, respondents from issuer companies mentioned the raising of external equity to be used to finance development investments as the main reason for the IPO implementation. The second most important reason for the IPO implementation is to use publicly traded shares for later acquisitions and mergers. Other important reasons for the IPO implementation include the increase of publicity and enhancement of the corporate image, increase in the company's attractiveness as an employer, and the determination of its market value. As far as disadvantages associated with the IPO are concerned, it follows from the results of our survey that respondents were mainly concerned about the time demands and th"@en . . "Reasons for Going Public: Theory vs. Polish Practise"@en . . "[FFEA740AFE9E]" . . "The aim of this article is to identify the main reasons for the implementation of the IPO strategy according to the contemporary theory, and to compare it with practical approaches to this type of financing in companies that implemented the IPO in the Polish capital market. In agreement with the theoretical approaches, respondents from issuer companies mentioned the raising of external equity to be used to finance development investments as the main reason for the IPO implementation. The second most important reason for the IPO implementation is to use publicly traded shares for later acquisitions and mergers. Other important reasons for the IPO implementation include the increase of publicity and enhancement of the corporate image, increase in the company's attractiveness as an employer, and the determination of its market value. As far as disadvantages associated with the IPO are concerned, it follows from the results of our survey that respondents were mainly concerned about the time demands and th" . . "Reasons for Going Public: Theory vs. Polish Practise" . . . . . "2013" . . "26510" . "IPO, Initial Public Offering, financing, theoretical approaches, practical approaches, Polish capital market"@en . . "Meluz\u00EDn, Tom\u00E1\u0161" . "8"^^ . . "CZ - \u010Cesk\u00E1 republika" . . "1"^^ . . "3" . "Reasons for Going Public: Theory vs. Polish Practise"@en . . .