The Relationship between Earnings Management and Equity Market Timing
Objective: this study aims to verify if companies that practice equity market timing have higher earnings management levels around the stock issue period. Method: we used a sample of 68 seasoned equity offerings (SEOs) in Brazil from 2004-2015. First, we ranked the sample among companies that used...
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| Publicado en: | RAC - Revista de Administração Contemporânea |
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| Autores principales: | , , , |
| Formato: | Artigo |
| Lenguaje: | Inglês |
| Publicado: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração
2021
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| Materias: | |
| Acceso en línea: | https://www.redalyc.org/articulo.oa?id=84067048004 https://www.redalyc.org/journal/840/84067048004/ https://www.redalyc.org/journal/840/84067048004/html/ https://www.redalyc.org/journal/840/84067048004/84067048004.epub https://www.redalyc.org/journal/840/84067048004/movil |
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