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| Author: | Kinnunen, J. (et al.) |
| Title: | Earnings management and expected dividend increases around seasoned share issues: evidence from Finland |
| Journal: | Scandinavian Journal of Management
2000 : JUN, VOL. 16:2, p. 209-228 |
| Index terms: | Earnings Dividends Policy Markets Companies Finland Europe |
| Freeterms: | Share issues |
| Language: | eng |
| Abstract: | This paper provides evidence that firms issuing new shares at higher discounts and hence with larger expected dividend increases, use their opportunities for earnings management in a way that, by the year of share issue, they report larger earnings in excess of current dividends than firms issuing shares at lower discounts or firms not issuing shares at all. There are also more results reported. |
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