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Managing for the Moment : The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation
Kothari, S.P. - 2015
We assess the role of both accruals manipulation (AM) and real activities manipulation (RAM) in inducing overvaluation at the time of a seasoned equity offering (SEO). Our results reveal that earnings management is most consistently and predictably linked with post-SEO stock market...
Persistent link: https://www.econbiz.de/10013037353
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Elections and discretionary accruals : evidence from 2004
Ramanna, Karthik; Roychowdhury, Sugata - 2009 - This draft: March 9, 2009
Persistent link: https://www.econbiz.de/10003819685
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Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
Roychowdhury, Sugata; Watts, Ross L. - In: Journal of accounting & economics 44 (2007) 1/2, pp. 2-31
Persistent link: https://www.econbiz.de/10003541518
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Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"
Beatty, Anne - In: Journal of accounting & economics 44 (2007) 1/2, pp. 32-35
Persistent link: https://www.econbiz.de/10003541521
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Managing for the moment : the role of earnings management via real activities versus accruals in SEO valuation
Kothari, S. P.; Mizik, Natalie; Roychowdhury, Sugata - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 559-586
Persistent link: https://www.econbiz.de/10011458973
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Elections and discretionary accruals: evidence from 2004
Ramanna, Karthik; Roychowdhury, Sugata - In: Journal of accounting research 48 (2010) 2, pp. 445-475
Persistent link: https://www.econbiz.de/10003961475
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Discussion of elections and discretionary accruals: evidence from 2004
Guay, Wayne R. - In: Journal of accounting research 48 (2010) 2, pp. 477-487
Persistent link: https://www.econbiz.de/10003961479