Real Earnings Management through Share Repurchases

Sharad Asthana
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Sharad Asthana: The University of Texas at San Antonio

No 105, Working Papers from College of Business, University of Texas at San Antonio

Abstract: N/A

Keywords: Share Repurchase; Earnings Management; Earnings per Share (EPS); Discretionary Accruals; Opportunity Cost; Interest Income; Cost of Debt Capital. (search for similar items in EconPapers)
JEL-codes: D46 D53 M41 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2010-01-01
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