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EPS dilution after SEOs and earnings management
Di, Hui; Marciukaityte, Dalia; Goodwin, Eugenie A. - In: Managerial Finance 38 (2012) May, pp. 485-507
Purpose – Firms are concerned about earnings per share (EPS) dilution after equity issues. The purpose of this paper is to investigate whether firms manage upward their discretionary accruals around seasoned equity offerings (SEOs) to mitigate the impact of dilution on reported earnings....
Persistent link: https://www.econbiz.de/10010540350
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EPS dilution after SEOs and earnings management
Di, Hui; Marciukaityte, Dalia; Goodwin, Eugenie A. - In: Managerial Finance 38 (2012) 5, pp. 485-507
Purpose – Firms are concerned about earnings per share (EPS) dilution after equity issues. The purpose of this paper is to investigate whether firms manage upward their discretionary accruals around seasoned equity offerings (SEOs) to mitigate the impact of dilution on reported earnings....
Persistent link: https://www.econbiz.de/10014940236
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Does there prevail momentum in earnings management for seasoned equity offering firms?
Chang, Chu-Hsuan; Lin, Hsiou-Wei William - In: International review of economics & finance : IREF 55 (2018), pp. 111-129
Persistent link: https://www.econbiz.de/10012033456
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Do Japanese firms systematically inflate expected rate of returns from defined benefit pension plans?
Qin, Yiyi; Cai, Jun; Rhee, S. Ghon - In: Pacific-Basin finance journal 68 (2021), pp. 1-21
Persistent link: https://www.econbiz.de/10013332720
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Earnings management, institutional shareholdings, and performance of SEO firms
Yang, Wen-Ben; Hsu, Junming; Yang, Tung-Hsiao - In: Managerial Finance 39 (2013), pp. 528-549
Purpose – The purpose of this paper is to investigate the interaction between earnings management and institutional shareholdings of firms conducting seasoned equity offerings (SEOs). Design/methodology/approach – The authors work on three issues: first, whether earnings management of firms...
Persistent link: https://www.econbiz.de/10010691535
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Real and accrual‐based earnings management and its legal consequences
Ibrahim, Salma; Xu, Li; Rogers, Genese - In: Accounting Research Journal 24 (2011) 1, pp. 50-78
Purpose – Prior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes‐Oxley (SarbOx) Act, researchers have turned their attention to real account manipulation as an alternative. However, there is...
Persistent link: https://www.econbiz.de/10014676599
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Firm diversification and earnings management: evidence from seasoned equity offerings
Lim, Chee; Thong, Tiong; Ding, David - In: Review of Quantitative Finance and Accounting 30 (2008) 1, pp. 69-92
Persistent link: https://www.econbiz.de/10005808782
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Earnings management, institutional shareholdings, and performance of SEO firms
Yang, Wen-Ben; Hsu, Junming; Yang, Tung-Hsiao - In: Managerial Finance 39 (2013), pp. 528-549
Purpose – The purpose of this paper is to investigate the interaction between earnings management and institutional shareholdings of firms conducting seasoned equity offerings (SEOs). Design/methodology/approach – The authors work on three issues: first, whether earnings management of firms...
Persistent link: https://www.econbiz.de/10010709757
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Real and accrual-based earnings management and its legal consequences: Evidence from seasoned equity offerings
Ibrahim, Salma; Xu, Li; Rogers, Genese - In: Accounting Research Journal 24 (2011) July, pp. 50-78
Purpose – Prior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes-Oxley (SarbOx) Act, researchers have turned their attention to real account manipulation as an alternative. However, there is...
Persistent link: https://www.econbiz.de/10009188259
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Earnings management, institutional shareholdings, and performance of SEO firms
Yang, Wen‐Ben; Hsu, Junming; Yang, Tung‐Hsiao - In: Managerial Finance 39 (2013) 6, pp. 528-549
Purpose – The purpose of this paper is to investigate the interaction between earnings management and institutional shareholdings of firms conducting seasoned equity offerings (SEOs). Design/methodology/approach – The authors work on three issues: first, whether earnings management of firms...
Persistent link: https://www.econbiz.de/10014940299