Evidence that financing decisions contribute to the zero-earnings discontinuity
Year of publication: |
2023
|
---|---|
Authors: | Makarem, Naser ; Liu, Hong ; Chen, Lei |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 60.2023, 1, p. 231-257
|
Subject: | Debt issuance | Earnings discontinuity | Earnings distribution | Earnings management | Financing decisions | Bilanzpolitik | Accounting policy | Gewinn | Profit | Betriebliche Finanzwirtschaft | Managerial finance | Unternehmensfinanzierung | Corporate finance | Gewinnprognose | Earnings announcement | Kapitalstruktur | Capital structure | Börsengang | Initial public offering |
-
Ideology of earnings in finance
Li, Yuanhui, (2018)
-
Rutterford, Janette, (2006)
-
Voluntary vs. mandatory management earnings forecasts in IPOs
Gounopoulos, Dimitrios, (2015)
- More ...
-
Do Bank Regulation and Supervision Increase or Decrease Systemic Risk : Cross Country Evidence
Chen, Lei, (2019)
-
Banking reforms, performance and risk in China
He, Liangliang, (2017)
-
Bank intervention and firms' earnings management : evidence from debt covenant violations
Huang, Yichu, (2024)
- More ...