1Jain, Bharat A. and Omesh Kini. The Post-issue Operating Performance of IPO Firms. Journal of Finance. December(1994). 被引量:1
2J.Cai, T. Loughran. The Performance of Japanese seasoned equity offerings 1971-1992[J]. Pacific-Basin Finance Journal 1998, 6: 395-425. 被引量:1
3Loughran, T., Ritter, J. The operating performance of firms conducting seasoned equity offerings [J]. Journal of Finance 1997, 52: 1823-1850. 被引量:1
4S. S. Yoon,G. Miller. Earnings management of seasoned equity offering firms in Korea [J]. The International Journal of Accounting 2002, 37: 57-78. 被引量:1
2[1]SHIVAKUMAR L.Do firms mislead investors by overstating earnings before seasoned equity offering[J].Journal of Accounting & Economics,2000,29: 339-371. 被引量:1
3[2]RANGAN S.Earnings management and the performance of seasoned equity offerings[J].Journal of Financial Economics,1998,50: 101-122. 被引量:1
4[3]TEOH S H,WELCH,WONG T J.Earnings management and the underperformance of seasoned equity offerings[J].Journal of Financial Economics,1998a,50: 63-99. 被引量:1
5[5]JONES J J.Earnings management during import relief investigation[J].Journal of Accounting Research,1991,29 (2): 193-228. 被引量:1
6[6]DECHOW P M,SLOAN R G,SWEENEY A P.Detecting earnings management[J].The Accounting Review,1995,70 (2): 193-225. 被引量:1
7[7]KANG S,SIVARAMAKRISHNAN K.Issues in testing earnings management and instrumental variable approach[J].Journal of Accounting Research,1995,33(2): 353-367. 被引量:1