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...
محفوظ في:
المؤلف الرئيسي: | |
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التنسيق: | text |
اللغة: | English |
منشور في: |
Institutional Knowledge at Singapore Management University
2012
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الموضوعات: | |
الوصول للمادة أونلاين: | https://ink.library.smu.edu.sg/soa_research/798 https://ink.library.smu.edu.sg/context/soa_research/article/1797/viewcontent/SSRN_id1754592.pdf |
الوسوم: |
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