Earnings management surrounding seasoned bond offerings : do managers mislead ratings agencies and the bond market?
Year of publication: |
2011
|
---|---|
Authors: | Caton, Gary L. ; Chiyachantana, Chiraphol N. ; Chua, Choong Tze ; Goh, Jeremy C. |
Published in: |
Journal of financial and quantitative analysis : JFQA. - New York, NY [u.a.] : Cambridge University Press, ISSN 0022-1090, ZDB-ID 219406-5. - Vol. 46.2011, 3, p. 687-708
|
Subject: | Bilanzpolitik | Accounting policy | Kapitalerhöhung | Seasoned equity offering | USA | United States | 1995-2005 |
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