Earnings management of seasoned equity offering firms in Korea

@article{Yoon2002EarningsMO,
  title={Earnings management of seasoned equity offering firms in Korea},
  author={S. S. Yoon and G. Miller},
  journal={The International Journal of Accounting},
  year={2002},
  volume={37},
  pages={57-78}
}
Abstract We investigated 249 Korean seasoned equity offering (SEO) firms during the period 1995–1997 to determine if the SEO firms manage earnings in the year before a planned issue of seasoned equity stocks. Using three test methods (accrual difference, correlation, and sign-change), we found that the Korean firms contemplating SEOs in the following year do manage earnings particularly when their relative performances have been poor. The results are robust irrespective of control samples… Expand
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