haku: @author Jo, H. / yhteensä: 8
viite: 5 / 8
| Tekijä: | Jo, H. Kim, Y. |
| Otsikko: | Disclosure frequency and earnings management |
| Lehti: | Journal of Financial Economics
2007 : MAY, VOL. 84:2, p. 561-590 |
| Asiasana: | equity capital earnings management information |
| Kieli: | eng |
| Tiivistelmä: | This paper explores the relation btw. disclosure (hereafter as: discl.) frequency and earnings management (as: e-mgmt.), and the impact of this relation on post-issue performance (as: p-i-perf.), for a sample of seasoned equity offerings (SEOs). Firms with extensive discl. are conteded to be less likely to face information problems, leading to less e-mgmt. and better p-i-perf. The results confirm among others that discl. frequency is inversely related to e-mgmt. and positively associated with p-i-perf. etc. |
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