1-1 of 1
Keywords: real activity manipulation
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
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...