Accounting Flexibility and Managers’ Forecast Behavior Prior to Seasoned Equity Offerings
This study examines the effect of accounting flexibility on managers’ forecasting behavior prior to seasoned equity offerings(SEO). While SEO firms have strong incentives to convey optimistic information to boost the pre-SEO stock price, they also face enhanced litigation risk arising from SEO-relat...
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2012
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/798 https://ink.library.smu.edu.sg/context/soa_research/article/1797/viewcontent/SSRN_id1754592.pdf |
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| 機構: | Singapore Management University |
| 語言: | English |