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Keywords: share issuance
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Journal Articles
The Accounting Review (2021) 96 (5): 31–52.
Published: 01 September 2021
...Mary E. Barth; Kurt H. Gee; Doron Israeli; Ron Kasznik ABSTRACT We investigate whether firms manage stock prices in anticipation of share issuance. Warrant exercise results in share issuance and warrant expiration dates are fixed years in advance, which precludes market timing. We predict firms...