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Earnings management and firm valuation under asymmetric information

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Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation

Clinton, Sarah B.; White, Joshua T.; Woidtke, Tracie - In: Journal of accounting & economics 58 (2014) 1, pp. 59-78

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The effect of institutional ownership on firm transparency and information production

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Differences in the Information Environment Prior to Seasoned Equity Offerings under Relaxed Disclosure Regulation

Clinton, Sarah B. - 2014

The Securities Offering Reform (SOR), promulgated by the U.S. Securities and Exchange Commission (SEC) in 2005, represents a major change in the seasoned equity offering (SEO) process. SOR eases disclosure restrictions and reduces uncertainty regarding disclosures allowed prior to an SEO. The...

Persistent link: https://www.econbiz.de/10013066983