Earnings Management & Market Cap Borders : Indications of Opportunistic Management Behavior Motivated by Market Structure
We investigate if firms close to entering, or exiting, a market capitalization list is more prone to manage their earnings upwards than other firms, due to the benefits of the extra liquidity and media coverage gained from being listed on a ‘larger’ list. In order to measure the level of earnings ma...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
| Published: |
Uppsala universitet, Företagsekonomiska institutionen
2011
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-155557 |