D. Gounopoulos, Accuracy of management earning forecast in IPO prospectuses 1 Accuracy of management earning forecast in IPO prospectuses Dimitrios Gounopoulos 1 (School of Management – University of Surrey) Guildford, Surrey GU2 5XH, United Kingdom December 2003 1 Please address correspondence to Dimitrios Gounopoulos at DimiGoun@yahoo.com , tel: (0044) 7980158254. This paper is based on my PhD thesis, nearly finished at Manchester School of Management (UMIST)