Earnings management in the private equity divestment process on Warsaw Stock Exchange
Research background: Prior studies suggest that companies which go public manage earnings in order to inflate the issue price. However, for private equity funds the use of such activity can be costly in terms of the reputation capital as they are repetitive stock market players. The results of previ...
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| Format: | Article |
| Language: | English |
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Institute of Economic Research
2018-12-01
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| Series: | Equilibrium. Quarterly Journal of Economics and Economic Policy |
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| Online Access: | http://economic-research.pl/Journals/index.php/eq/article/view/1126 |