Keywords: Ownership dilution
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Journal Articles
Managerial Finance (2020) 46 (3): 344–359.
Published: 18 December 2019
.... The purpose of this paper is to examine the impact of ownership dilution on earnings management among IPO firms. The authors chose the setting of security offerings in an emerging market, which is characterised by unique ownership structure, to examine the possible incentive of owners or pre-IPO shareholders...

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