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- W2954585142 abstract "The poor stock price performance of firms which raise capital through seasoned equity offerings is one of the recent puzzles in financial literature. Despite the fact that offerings in the Spanish market are with subscription rights, we detect this market anomaly and we investigate whether earnings management practices can affect these results. Consistent with this explanation, we find that firms issuing rights make use of discretionary accruals to report higher earnings at the time of the offering decision. Most interestingly, firms with higher levels of discretionary accruals seem to experience more negative long-run abnormal returns." @default.
- W2954585142 created "2019-07-12" @default.
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- W2954585142 date "2006-01-01" @default.
- W2954585142 modified "2023-09-28" @default.
- W2954585142 title "Earnings management as an explanation of the equity puzzle in the spanish market" @default.
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