Browsing by Author "Habětínek, Jan"
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Is Revenue Management to Meet Earnings Benchmarks Informative?
Defence status: DEFENDEDHabětínek, Jan (Univerzita Karlova, Fakulta sociálních věd, 2020)Date of defense: 16. 6. 2020We propose and empirically test a new hypothesis that managers rationally choose between specific channels of earnings management to meet earnings benchmarks. Prior research documents that managers are ready to interfere ... -
Revenue Management around Seasoned Equity Offerings
Defence status: DEFENDEDHabětínek, Jan (Univerzita Karlova, Fakulta sociálních věd, 2018)Date of defense: 13. 6. 2018This bachelor thesis enhances existing research about unusual operating performance of firms that are subject to Seasoned Equity Offerings. It uses modern tools of estimation of earnings management by discretionary revenues ...