The Relationship between Earnings Management and Equity Market Timing

The Relationship between Earnings Management and Equity Market Timing

Objective: this study aims to verify if companies that practice equity market timing have higher earnings management levels around the stock issue period. Method: we used a sample of 68 seasoned equity offerings (SEOs) in Brazil from 2004-2015. First, we ranked the sample among companies that used m...

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Bibliographic Details
Main Authors: Matheus da Costa Gomes, João Paulo Augusto Eça, Marcelo Botelho da Costa Moraes, Maurício Ribeiro do Valle
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2021-03-01
Series:RAC: Revista de Administração Contemporânea
Subjects:
equity market timing
earnings management
opportunity windows
stock market
Online Access:https://rac.anpad.org.br/index.php/rac/article/view/1481

Internet

https://rac.anpad.org.br/index.php/rac/article/view/1481

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