The main objective of this research is to suggest a model for evaluating for real activity management (REM) within Seasoned Equity Offerings (SEO). as well as studying the impact of (REM) on the change in share price, return on equity and change in rate of return on shares. The results of the study pointed to the practice of companies that increase the cash capital to manage profits through real activities. The results also indicated that there is no relationship between (REM) and the change in

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... the share price (P_CHANGE) during the year of capital increase. The results also indicate that there is a negative relationship between (REM) and the rate of return (R). Finally, the results of the study revealed that there is also a negative relationship between (REM) and the change in the rate of return per share (R_CHANGE) during the year of capital increase.