Accrual-based and real earnings management activities around seasoned equity offerings
Year of publication: |
2010
|
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Authors: | Cohen, Daniel A. ; Zarowin, Paul |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 50.2010, 1, p. 2-19
|
Subject: | Rückstellung | Accrual | Bilanzpolitik | Accounting policy | Kapitalerhöhung | Seasoned equity offering | 1987-2006 |
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