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حسابداری و مالی::
عرضه سهام
During Equity Offerings
particularly on public equity offerings following the initial public offering (IPO) of listed companies.
Such post-IPO equity offerings are called "seasoned" equity offerings (SEOs).
Managers are assumed to have increased incentives to engage in impression management in the run-up to an equity offering to guard against threats to managers' reputation during a period of heightened scrutiny or public attention, to opportunistically beneft in the form of enhancements to managers' stockholdings, and to satisfy an increased need to demonstrate favorable performance.
Figure 13.1 Investor communication around seasoned equity offerings (SEOs).
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