Earnings management and the underperformance of seasoned equity offerings
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- Type
- article
- Published
- 1998-10-01
- Cited by
- 1,876
- References
- 28
- OpenAlex
- https://openalex.org/W2142242808
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:154439011
Keywords
Accrual, Issuer, Equity (law), Earnings, Net income
References
- Earnings Management in Response to Corporate Tax Rate Changes: Evidence from the 1986 Tax Reform Act.
- Earnings around Seasoned Equity Offerings: Are They Overstated?
- Are Accruals during Initial Public Offerings Opportunistic?
- Detecting Earnings Management
- A Market-Based Evaluation of Discretionary-Accrual Models
- Earnings Management During Import Relief Investigations
- Discussion of a market-based evaluation of discretionary accrual models
- Ownership and operating performance of companies that go public
- Common risk factors in the returns on stocks and bonds
- Earnings management preceding management buyout offers
- Corporate Earnings and Financings: An Empirical Analysis
- Industry costs of equity
- Debt covenant violation and manipulation of accruals
- Underperformance in long-run stock returns following seasoned equity offerings
- Risk, Return, and Equilibrium: Empirical Tests
- Detecting Long-Run Abnormal Stock Returns: The Empirical Power and Specification of Test Statistics
- Earnings Management and the Long-Run Market Performance of Initial Public Offerings
- Evidence on the Characteristics of Cross Sectional Variation in Stock Returns
- The Long-Run Performance of Initial Public Offerings
- The New Issues Puzzle
Cited by
- Die Simulation langfristiger Überrenditen
- External Financing and Cross-Sectional Returns: A Global Analysis
- ANALISIS KINERJA PERUSAHAAN PRE-SEASONED EQUITY OFFERINGS
- Takeover Discipline and Asset Tangibility
- Seasoned equity offerings in an emerging market: evidence from Thailand.
- Stock Options and Management'S Use of Discretionary Accruals
- Manajemen Laba Dengan Motivasi Pajak Pada Badan USAha Manufaktur Di Indonesia
- Effects of Earnings Opacity Internationally
- TWO ESSAYS IN FINANCIAL ACCOUNTING 1. THE ASSOCIATION OF EARNINGS QUALITY WITH FINANCIAL ANALYSTS' EARNINGS FORECAST ATTRIBUTES 2. THE INFLUENCE OF EARNINGS QUALITY ON FINANCIAL ANALYSTS' HERDING BEHAVIOR
- The impact of information uncertainty on stock price performance and managers' equity financing decision
- Behavioral Corporate Finance: A Current Survey
- Inter-Temporal Persistence and Mispricing of Accruals and Growth in Long-Term Net Operating Assets: Growth or Accounting Distortions?
- A Theory of Disclosure in Speculative Markets
- Financial Interlocks and Earnings Management: Evidence from Italy
- FAMILY CONTROL AND EARNINGS QUALITY
- Essays on Corporate Financial Reporting
- Why does corporate governance matter? Evidence from seasoned bond offerings
- Measuring the Impact of Enterprise Resource Planning (ERP) Systems Through the Prism of Accounting Theory
- Managermyopie in deutschen Unternehmen
- Earnings Management and the cost of Capital
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