Author: Zhaohui XuPublisher:
ISBN:
Category :
Languages : en
Pages : 214
Book Description
Three Essays on Real Earnings Management
Author: Zhaohui XuThree Essays on Earnings Management
Author: Kōstas PappasThree Essays on Earnings Management and Executive Compensation
Author: Heather Katherine GuthriePublisher:
ISBN: 9780542786945
Category :
Languages : en
Pages : 82
Book Description
In chapter 2, I explore the possibility that current shareholders encourage CEOs to manage earnings around equity issuances, as artificially inflated stock prices allow shareholders to obtain external financing at lower cost. My main result establishes that CEOs in well-governed firms are more likely to have large positive discretionary accruals around equity issuances than CEOs in poorly-governed firms. The finding suggests that governance is a double-edged sword: good governance may limit misreporting when it hurts current shareholders, but it may exacerbate misreporting when current shareholders stand to benefit.
Three Essays on Earnings Management Using Real Business Operations
Author: Lingxiang LiThree Essays on Earnings Management Evidence from UK.
Author: Muhammad AzamThree Essays in Earnings Management to Sustain an Earnings String
Author: Kyunga NaThree Essays on the Economics of Earnings Management in Capital Markets
Author: Miró Fabrizio Emmanuele FellerPublisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Author: Nader Younus
Author: Xiao Zhang
Author: Shuo Wang