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Earnings management of seasoned equity offering firms in Korea

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  • Yoon, Soon Suk
  • Miller, Gary

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  • Yoon, Soon Suk & Miller, Gary, 2002. "Earnings management of seasoned equity offering firms in Korea," The International Journal of Accounting, Elsevier, vol. 37(1), pages 57-78.
    • Handle: RePEc:eee:accoun:v:37:y:2002:i:1:p:57-78
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    References listed on IDEAS

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    1. Loughran, Tim & Ritter, Jay R, 1995. "The New Issues Puzzle," Journal of Finance, American Finance Association, vol. 50(1), pages 23-51, March.
    2. Shivakumar, Lakshmanan, 2000. "Do firms mislead investors by overstating earnings before seasoned equity offerings?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 339-371, June.
    3. Teoh, Siew Hong & Welch, Ivo & Wong, T. J., 1998. "Earnings management and the underperformance of seasoned equity offerings," Journal of Financial Economics, Elsevier, vol. 50(1), pages 63-99, October.
    4. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
    5. Loughran, Tim & Ritter, Jay R, 1997. "The Operating Performance of Firms Conducting Seasoned Equity Offerings," Journal of Finance, American Finance Association, vol. 52(5), pages 1823-1850, December.
    6. DeAngelo, Linda Elizabeth, 1988. "Managerial competition, information costs, and corporate governance : The use of accounting performance measures in proxy contests," Journal of Accounting and Economics, Elsevier, vol. 10(1), pages 3-36, January.
    7. Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
    8. Maydew, EL, 1997. "Tax-induced earnings management by firms with net operating losses," Journal of Accounting Research, Wiley Blackwell, vol. 35(1), pages 83-96.
    9. Rangan, Srinivasan, 1998. "Earnings management and the performance of seasoned equity offerings," Journal of Financial Economics, Elsevier, vol. 50(1), pages 101-122, October.
    10. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    11. Kang, Sh & Sivaramakrishnan, K, 1995. "Issues In Testing Earnings Management And An Instrumental Variable Approach," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 353-367.
    12. Perry, Susan E. & Williams, Thomas H., 1994. "Earnings management preceding management buyout offers," Journal of Accounting and Economics, Elsevier, vol. 18(2), pages 157-179, September.
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    Cited by:

    1. Salma S. Ibrahim, 2009. "The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1087-1116, November.
    2. Salma S. Ibrahim, 2009. "The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9-10), pages 1087-1116.
    3. Dionysia Dionysiou, 2015. "Choosing Among Alternative Long-Run Event-Study Techniques," Journal of Economic Surveys, Wiley Blackwell, vol. 29(1), pages 158-198, February.
    4. Siougle, Georgia, 2007. "Accounting information and the valuation of Seasoned Equity Offerings (SEOs)," The International Journal of Accounting, Elsevier, vol. 42(4), pages 380-395, December.
    5. Josiah Aduda & Morgan Ongoro, 2020. "Working Capital and Earnings Management among Manufacturing Firms: A Review of Literature," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 9(3), pages 1-5.
    6. Soon Suk Yoon, 2005. "A Comparison of Earnings Management Between KSE Firms and KOSDAQ Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7-8), pages 1347-1372.
    7. Susana Callao & José I. Jarne & David Wróblewski, 2019. "A New Perspective on Earnings Management in Emerging European Countries: Investigation on Environmental Factors that Explain Differences in Earnings Management," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 7(2), pages 59-81.
    8. Deepa Mangala & Mamta Dhanda, 2019. "Earnings Management and Performance of IPO Firms: Evidence from India," Indian Journal of Corporate Governance, , vol. 12(1), pages 39-58, June.
    9. Mohamed Faker Klibi & Hamadi Matoussi, 2007. "Gestion Des Resultats Et Performance Comptable Et Boursiere Des Entreprises Émettrices De Nouvelles Actions," Post-Print halshs-00534752, HAL.
    10. Ung, Lik-Jing & Brahmana, Rayenda & Puah, Chin-Hong, 2014. "Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia," MPRA Paper 63426, University Library of Munich, Germany.
    11. Gehan A. Mousa & Abdelmohsen M. Desoky & Zuraidah Mohd Sanusi, 2012. "The Association Between Internal Governance Mechanisms And Corporate Value: Evidence From Bahrain," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 8(Supp. 1), pages 67-91.
    12. Jeong, Seok Woo & Rho, Joonhwa, 2004. "Big Six auditors and audit quality: The Korean evidence," The International Journal of Accounting, Elsevier, vol. 39(2), pages 175-196.
    13. Ung, Lik-Jing & Brahmana, Rayenda & Puah, Chin Hong, 2014. "Earnings Management, Ownership Expropriation and Brokerage Fee of Malaysian Property Companies," MPRA Paper 63427, University Library of Munich, Germany.
    14. Ramesh Chandra Das & Sarthak Kumar Jena, 2016. "Earnings Management and Equity Issue Firms: A Study in Indian Context," Jindal Journal of Business Research, , vol. 5(1), pages 64-85, June.
    15. Callao, Susana & Jarne, José I. & Wroblewski, David, 2020. "Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 25(4), pages 608-647.
    16. Silva, Aldy Fernandes da & Weffort, Elionor Farah Jreige & Flores, Eduardo da Silva & Silva, Glauco Peres da, 2014. "Gerenciamento de resultados e crises econômicas no mercado de capitais brasileiro," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 54(3), May.
    17. Athanasakou, Vasiliki & Strong, Norman & Walker, Martin, 2010. "The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3," The International Journal of Accounting, Elsevier, vol. 45(2), pages 224-257, June.
    18. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.

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