Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings
Year of publication: |
December 2016
|
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Authors: | Kim, Jae B. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 21.2016, 4, p. 1361-1400
|
Subject: | Voluntary disclosure | Management earnings forecast | Accounting flexibility | Seasoned equity offerings | Kapitalerhöhung | Seasoned equity offering | Unternehmenspublizität | Corporate disclosure | Prognose | Forecast | Ankündigungseffekt | Announcement effect | Gewinn | Profit | Bilanzpolitik | Accounting policy |
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