The rapid growth of emerging markets, the need to fund new technological developments and the pursuit of worthy investment opportunities by institutional and individual investors has led to a remarkable increase of new companies seeking a public listing. During the past two decades more than 30 000 firms went public across 89 countries. The volume and complexity of such activity attracted considerable academic interest. Research on this subject has expanded rapidly and scholars in a wider range of disciplines now regularly investigate topics pertaining to initial public offerings. More than 1000 research papers in scholarly journals investigated a wide range of IPO-related issues and offered valuable insights into the functioning and developments of these markets. Some of the issues addressed in the literature relate to the initial valuation of IPOs and their long-term performance, the timing and waves of IPOs, the choice and implications of alternative issuing mechanisms, the transaction structure, the institutional framework and the choice of the listing location. This handbook offers some important new insights into issues that would be of interest not only to the academic community but also to the professionals involved in the preparation, structure and execution of such transactions, market regulators and private and institutional investors.