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• W2111837144 abstract "The poor stock price performance of firms that raise capital through seasoned equity offerings is one of the recent puzzles in financial literature. In this study we investigate whether pre-issue earnings management can explain these results for rights issues in Spain. Consistent with this explanation, we notice that firms' issuing rights make use of discretionary accruals to report higher earnings prior to the offering. Most interestingly, the decrease in discretionary accruals the years following the offering explains the underperformance in stock returns." @default.
• W2111837144 created "2016-06-24" @default.
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• W2111837144 date "2005-02-01" @default.
• W2111837144 modified "2023-09-27" @default.
• W2111837144 title "Earnings management as an explanation of the equity issue puzzle" @default.
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