Jerbi Maatougui, Abir; Halioui, Khamoussi - In: Journal of Financial Reporting and Accounting 17 (2019) 3, pp. 449-467
Purpose: The purpose of this study is to test the effect of the presence of outside blockholders on earnings management around seasoned equity offerings (SEOs). Design/methodology/approach: Given that SEO can be one of motivations for earnings management, the authors examined the role of...