Managing for the moment : the role of earnings management via real activities versus accruals in SEO valuation
S. P. Kothari (Massachusetts Institute of Technology), Natalie Mizik (University of Washington), Sugata Roychowdhury (Boston College)
| Year of publication: |
March 2016
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|---|---|
| Authors: | Kothari, S. P. ; Mizik, Natalie ; Roychowdhury, Sugata |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 2, p. 559-586
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| Subject: | earnings management | discretionary accruals | real activity manipulation | seasoned equity offering | SEO overvaluation | SEO return reversal | earnings management opacity | Bilanzpolitik | Accounting policy | Kapitalerhöhung | Seasoned equity offering | Rückstellung | Accrual | Kapitaleinkommen | Capital income | Rechnungsabgrenzung | Accruals and deferrals | Manipulation | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51153 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011458973