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Implications of the Integral Approach to Quarterly Reporting for the Post-Earnings-Accouncement Drift

Rangan, Srinivasan - 1999

We provide evidence that the auto-regressive structure of seasonally differenced quarterly earnings is consistent with the requirements of the integral approach to interim reporting. In particular, we show that the auto-regressive coefficients for standardized seasonally differenced quarterly...

Persistent link: https://www.econbiz.de/10012789910

Earnings around seasoned equity offerings : are they overstated?

Rangan, Srinivasan - 1995 - [Mikrofiche-Ausg.]

Persistent link: https://www.econbiz.de/10004317353

Earnings management and the performance of seasoned equity offerings

Rangan, Srinivasan - In: Journal of financial economics 50 (1998) 1, pp. 101-122

Persistent link: https://www.econbiz.de/10001246648

Earnings around seasoned equity offerings : are they overstated?

Rangan, Srinivasan - 1995

Persistent link: https://www.econbiz.de/10000965226

Equity valuation and analysis with eVal

Lundholm, Russell J.; Sloan, Richard G. - 2007 - 2. ed.

Persistent link: https://www.econbiz.de/10003321112

Earnings management and the performance of seasoned equity offerings

Rangan, Srinivasan - In: Journal of Financial Economics 50 (1998) 1, pp. 101-122

Persistent link: https://www.econbiz.de/10005372507

Earnings management and the performance of seasoned equity offerings

Rangan, Srinivasan - In: Journal of financial economics 50 (1998) 1, pp. 101

Persistent link: https://www.econbiz.de/10006522202

Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?

Darrough, Masako; Rangan, Srinivasan - In: Journal of accounting research 43 (2005) 1, pp. 1-34

Persistent link: https://www.econbiz.de/10006543979

An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry

Fields, Thomas D.; Rangan, Srinivasan; Thiagarajan, S.Ramu - In: Review of accounting studies 3 (1998) 1-2, pp. 103-130

Persistent link: https://www.econbiz.de/10005971392

Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?

DARROUGH, MASAKO; RANGAN, SRINIVASAN - In: Journal of Accounting Research 43 (2005) 1, pp. 1-33

In this article we examine whether insider share selling in an initial public offering (IPO) influences R&D expenditures. Insiders (managers and venture capitalists) who sell their pre-offering shareholdings might try to increase the IPO offer price (1) by overinvesting in R&D to signal the...

Persistent link: https://www.econbiz.de/10005193907