Financing Decisions and Discretionary Accruals: Managerial Manipulation or Managerial Overoptimism

Dalia Marciukaityte and Samuel H. Szewczyk

Review of Behavioral Finance, 2011, vol. 3, issue 2, 91-114

Abstract: Keywords: Managerial overoptimism, Earnings manipulation, Discretionary accruals, Debt financing, Equity financing

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eme:rbfpps:v:3:y:2011:i:2:p:91-114

DOI: 10.1108/19405979201100005

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