Text this: Accounting Flexibility and Managers’ Forecast Behavior Prior to Seasoned Equity Offerings

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| |/\| ||  | ||__   | '--' ||  | / \ || | |  \ || 
|  /\  ||  | ||__   | .--. ||  | \_/ || | |__/ || 
|_// \_||  |_____|| |_|| |_||   \___//  |_____//  
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