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Record W4415900763 · doi:10.1111/1911-3838.70002

Pre‐ <scp>IPO</scp> Tokens: Trading in the Dark

2025· article· en· W4415900763 on OpenAlexaffvenue
Johnathon Cziffra, Margaret Fong

Bibliographic record

VenueAccounting Perspectives · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsHEC Montréal
Fundersnot available
KeywordsSecurity tokenEquity (law)Valuation (finance)Private equityPrivate information retrievalAuditCapital marketPrivate placement

Abstract

fetched live from OpenAlex

ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture capital rounds, which often offer a rare glimpse into the private firm. We find that investor attention spikes around funding announcements, and token prices decline—particularly when valuation information is disclosed and pre‐event token prices are loftier. These findings suggest that information released around funding events tempers speculative fervor in a market that otherwise trades in the dark. This study may interest accountants and auditors evaluating tokenized securities and their underlying assets. It also contributes to the discussion on expanding individual investors' access to the private markets while ensuring appropriate safeguards. JEL Classification: G1, G4

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.128
Threshold uncertainty score0.752

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.002
Science and technology studies0.0000.000
Scholarly communication0.0010.002
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.013
GPT teacher head0.232
Teacher spread0.219 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2025
Admission routes2
Has abstractyes

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