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Keywords: real activity manipulationClose
Journal: The Accounting Review
The Accounting Review (2016) 91 (2): 559–586.
Published: 01 March 2016
...S. P. Kothari; Natalie Mizik; Sugata Roychowdhury ABSTRACT 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...