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Persistent link: https://www.econbiz.de/10010518778
Purpose –The purpose of this paper is to examine whether firms engage in earnings decreasing management before share repurchases to mislead investors or to smooth earnings and improve earnings informativeness. Design/methodology/approach –The authors examine discretionary accruals and cash...
Persistent link: https://www.econbiz.de/10011123438
Purpose – The purpose of this paper is to examine whether firms engage in earnings decreasing management before share repurchases to mislead investors or to smooth earnings and improve earnings informativeness. Design/methodology/approach – The authors examine discretionary accruals and cash...
Persistent link: https://www.econbiz.de/10014989937