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Earnings management around share repurchases: a note

Authors :
Vafeas, Nikos
Vlittis, Adamos
Katranis, Philippos
Ockree, Kanalis
Source :
ABACUS. June, 2003, Vol. 39 Issue 2, p262, 10 p.
Publication Year :
2003

Abstract

Research shows weak evidence for the hypothesis that share repurchases are used by managers to exploit a firm's shareholders via earnings management. Data are drawn from a sample of American companies.

Details

Language :
English
ISSN :
00013072
Volume :
39
Issue :
2
Database :
Gale General OneFile
Journal :
ABACUS
Publication Type :
Academic Journal
Accession number :
edsgcl.111167239