EARNINGS MANAGEMENT AROUND ADDITIONAL SHARE OFFERING EVENTS
Additional stock offerings are a determinant of a company's earnings management (Teoh et al., 1998b; Rangan 1998; Shivakumar 2000; Kim and Park 2005; Cohen and Zarowin 2010). However, the results of previous studies are not in line with the results of Ball and Shivakumar (2008). Ball and Shivak...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga
2019-06-01
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| Series: | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| Subjects: | |
| Online Access: | https://e-journal.unair.ac.id/BAKI/article/view/11345 |