Earnings management of seasoned equity offering firms in Korea

International Journal of Accounting

Volumn 37, Issue 1, 2002, Pages 57-78

  Yoon, Soon Suk ^a   Miller, Gary ^b  

^a Chonnam National University   (South Korea)

^b TX A and M International University   (United States)

Author keywords

Association test; Cash from operations; Discretionary accruals; Earnings management; Earnings management inducement factors; Operating performance around seasoned equity offerings; Seasoned equity offering

Indexed keywords

EID: 0036210752     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0020-7063(02)00140-1     Document Type: Article

References (24)

1. Earnings management: A subtle (and troublesome) twist to earnings quality
2. The effects of antitrust investigation on discretionary accruals: A refined test of the political-cost hypothesis
3. Earnings management of firms conducting seasoned equity offerings
4. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders
5. Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contest
6. Accounting earnings and cash flows as measure of firm performance: The role of accounting accruals
7. Detecting earnings management
8. The effects of bonus schemes on accounting decisions
9. A review of the earnings management literature and its implications for standard setting
10. Earnings management during import relief investigations
11. Issues in testing earnings management and an instrumental variable approach
12. The Numbers Game
13. Labor union contract negotiations and accounting choices
14. The new issues puzzle
15. The operating performance of firms conducting seasoned equity offerings
16. Tax-induced earnings management by firms with net operating losses
17. Income smoothing and incentives: Empirical tests using accounting changes
18. Earnings management preceding management buyout offers
19. Earnings management and the performance of seasoned equity offerings
20. Do firms mislead investors by overstating earnings before seasoned equity offerings?
21. Underperformance of long-run stock returns following seasoned equity offerings
22. The pricing of discretionary accruals
23. Earnings management and the underperformance of seasoned equity offerings
24. Cash from operations and earnings management