Earnings management and underperformance after seasoned equity offerings : a cross-country study
Year of publication: |
2023
|
---|---|
Authors: | Opare, Solomon ; Houqe, Muhammad Nurul ; Van Zijl, Tony |
Published in: |
International journal of managerial finance : IJMF. - Bradford : Emerald, ISSN 1758-6569, ZDB-ID 2227388-8. - Vol. 19.2023, 5, p. 1053-1075
|
Subject: | Accruals earnings management | Earnings management | Legal regime | Post-SEO performance | Real activities manipulation | Bilanzpolitik | Accounting policy | Kapitalerhöhung | Seasoned equity offering | Gewinn | Profit | Welt | World | Rückstellung | Accrual | Gewinnermittlung | Profit determination | Corporate Governance | Corporate governance |
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