Earnings management under public offerings and private placements: evidence from China
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DOI: 10.1504/ijbir.2018.10015135
Abstract: In this study, we compare earnings management behaviour of Chinese public firms under public offerings and private placements. We find that, in the year before the issuance, public offerings firms exhibit more income-increasing earnings management… read more here.
Keywords: private placements; management public; management; offerings private ... See more keywords