对以下有关IPO定价理论句子的理解，看不懂，找不到支撑文献

Modeling of IPO prices primarily with reference to the extent to which a new issue mitigates stock market incompleteness (the probability of a zero dividend state in future periods), and secondarily with respect to IPO quality is shown to be equivalent to modeling of IPO prices with reference to heterogeneity of risk aversion parameters.

这个primarily的理论没有见过啊，有没有文献支撑的