Using a sample of seasoned equity offerings (SEOs), we examine the relation between disclosure frequency and earnings management and the impact of this relation on SEOs' post-issue performance. We contend that firms with extensive disclosure are less likely to face information problems, leading...

Using firms' cash compensation data, we examine the empirical relationship between earnings management and the weight placed on accounting performance measure in compensation. Our results indicate that the weight on accounting income in compensation decreases as the tendency of using...