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Earnings Management around Seasoned Equity Offerings : Evidence from Non-Investment Accruals
Rapushi, Loreta - 2020
Managers appear to inflate non-investment accruals and then adjust financing decisions to capitalize on such inflation. Using a large sample of corporate seasoned equity offerings (SEOs) for the period 1972 - 2017, we find that firms which adjust non-investment accruals to inflate pre-issue...
Persistent link: https://www.econbiz.de/10012847037
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Managerial discretion in accruals and informational efficiency
Perotti, Pietro; Windisch, David - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 375-416
Persistent link: https://www.econbiz.de/10011723397
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Der Beitrag von Finanzanalysten zur Informationsverarbeitung : eine empirische Untersuchung für den deutschen Aktienmarkt
Löffler, Gunter - 1998
Persistent link: https://www.econbiz.de/10000975829
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The effects of market segmentation and investor recognition on asset prices : evidence from foreign stocks listing in the US
Foerster, Stephen Robert; Karolyi, G. Andrew - 1998
Persistent link: https://www.econbiz.de/10000996618
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Overnight information and opening prices on the New York Stock Exchange
Freedman, Ruth Janine; Terry, Eric - 1993
Persistent link: https://www.econbiz.de/10000998686
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Die Verarbeitung von Gewinnprognosen am deutschen Aktienmarkt
Löffler, Gunter - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 51 (1999) 2, pp. 128-147
Persistent link: https://www.econbiz.de/10001256003
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Information efficiency premium can also explain expected stock returns : evidence from Karachi stock exchange
Fraz, Ahmad; Hassan, Arshad - In: The Pakistan development review : PDR 56 (2017), pp. 341-357
Persistent link: https://www.econbiz.de/10011964071
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Time-varying informational efficiency in China's a-share and b-share markets
Li, Xiaoming - In: Journal of Chinese economic and business studies 1 (2003) 1, pp. 33-56
Persistent link: https://www.econbiz.de/10001755965
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Friday the 13th and the philosophical basis of financial economics
Lucey, Brian M. - In: Journal of economics and finance 24 (2000) 3, pp. 294-301
Persistent link: https://www.econbiz.de/10001569189