The role of earnings management via real activities and accrual management in PIPEs
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DOI: 10.1007/s11156-023-01154-3
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Cited by:
- Mark D. Walker & Qingqing Wu, 2024. "PIPEs, firm investment, and viability," Review of Quantitative Finance and Accounting, Springer, vol. 62(1), pages 171-194, January.
- Yichu Huang & Lei Chen & Frank Hong Liu, 2024. "Bank intervention and firms’ earnings management: evidence from debt covenant violations," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 237-264, July.
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More about this item
Keywords
Earnings management; Discretionary accruals; Real activity manipulation; Private investment in public equity;All these keywords.
JEL classification:
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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