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    • Open Market Share Repurchases and Earnings Management 

      Rodríguez Perales, Arturo; Yue, Heng (Universidad de Chile. Facultad de Economía y Negocios., 2008)
      In this study we examine earnings management around open market share repurchases. We examine two hypotheses: managerial opportunism and market response, both of which predict that managers will manage earnings down ...