Daoping (Steven) He; Yang, David C.; Guan, Liming - In: Managerial Auditing Journal 25 (2010) July, pp. 569-590
Purpose – The purpose of this paper is to examine whether Japanese private placement issuers manipulate their earnings around the time of issuance and the relationship between earnings management and the post-issue stock underperformance. Design/methodology/approach – Cross-sectional...