dc.contributor.author | Vafeas, Nikos | en |
dc.contributor.author | Vlittis, Adamos | en |
dc.contributor.author | Katranis, Philippos | en |
dc.contributor.author | Ockree, Kanalis | en |
dc.creator | Vafeas, Nikos | en |
dc.creator | Vlittis, Adamos | en |
dc.creator | Katranis, Philippos | en |
dc.creator | Ockree, Kanalis | en |
dc.date.accessioned | 2019-04-24T06:29:50Z | |
dc.date.available | 2019-04-24T06:29:50Z | |
dc.date.issued | 2003 | |
dc.identifier.uri | http://gnosis.library.ucy.ac.cy/handle/7/46981 | en |
dc.description.abstract | This work examines a subset of the important area of earnings management. Specifically, it seeks to identify the extent of earnings management preceding self-tender offers for a sample of U.S. firms. Pre-repurchase total accruals and discretionary current accruals were found to be somewhat lower for a sample of self-tendering firms compared to a sample of industry- and performance-matched control firms. Weak evidence of post-buyback accruals reversal is also presented. The evidence is weakly consistent with the notion that share repurchases are employed by managers to exploit shareholders through earnings management. ABSTRACT FROM AUTHOR] | en |
dc.description.abstract | Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | en |
dc.source | Abacus | en |
dc.subject | Management | en |
dc.subject | Wages | en |
dc.subject | Earnings management | en |
dc.subject | Accounting | en |
dc.subject | Share repurchases | en |
dc.subject | Stockholders | en |
dc.subject | Tender offers (Securities) | en |
dc.title | Earnings Management Around Share Repurchases: A Note | en |
dc.type | info:eu-repo/semantics/article | |
dc.description.volume | 39 | |
dc.description.startingpage | 262 | |
dc.description.endingpage | 272 | |
dc.author.faculty | Σχολή Οικονομικών Επιστημών και Διοίκησης / Faculty of Economics and Management | |
dc.author.department | Τμήμα Λογιστικής και Χρηματοοικονομικής / Department of Accounting and Finance | |
dc.type.uhtype | Article | en |
dc.contributor.orcid | Vlittis, Adamos [0000-0001-5601-1970] | |
dc.description.totalnumpages | 262-272 | |