How specifically do US underwriters determine the initial offering price?

Hi. I now live in a country where the underwriters have a duty to disclose in form S-1 how they calculated the initial offering price, including what peer companies they used in pricing, the standard by which they selected these peers, and the valuation metric(P/E, EV/EBITDA, EV/GMV).

Upon learning about the US IPO market, I found it very stunning that the US underwriters do not include such details with regard to company valuation in the IPO prospectus. Is this true? Or is there another document that lists above information?

If the underwriters do not disclose how they determined the price, then how do the institutional investors know that the offering price is just and based on objective standard?

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