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- W1487212258 abstract "This paper examines whether pre-issue discretionary current accruals predict post-issue earnings performance and returns. We find evidence suggesting that offering firms borrow future income to manage earnings in pre-issue years and consequently earnings decrease in post-issue year 2. The information content of pre-issue discretionary current accruals is reflected in one-year buy and hold abnormal returns for the rights offering firms. Our paper also examines whether the incidence of earnings management around SEOs depends on corporate governance structures. Our results show that SEO firms that have larger board size have a higher degree of earnings management around SEOs. This result is consistent with Jensen's (1993) view that smaller boards provide more of a controlling function than do larger boards." @default.
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- W1487212258 date "2002-01-01" @default.
- W1487212258 modified "2023-09-30" @default.
- W1487212258 title "Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings" @default.
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- W1487212258 doi "https://doi.org/10.2139/ssrn.337880" @default.
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