Citations (71)
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Quang Luu Thu. (2023) Impact of earning management and business strategy on financial distress risk of Vietnamese companies. Cogent Economics & Finance 11:1.
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Ayman Aldahray & Faisal Alnori. (2021) Impact of regulatory environment on accruals manipulation of bankrupt firms. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 50:1, pages 114-142.
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Maria I. Kyriakou. (2020) Earnings Manipulation and Financial Distress in the Eurozone and the Role of Auditor Size during the Current Recession. Journal of East-West Business 26:4, pages 391-409.
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Chau Duong & Gioia Pescetto. (2019) Overvaluation and earnings management: Does the degree of overvaluation matter?. Accounting and Business Research 49:2, pages 121-146.
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Byungjin Kwak & Kyoungwon Mo. (2018) Executive pension, default risk, and earnings management. Asia-Pacific Journal of Accounting & Economics 25:3-4, pages 463-480.
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François Belot & Stéphanie Serve. (2018) Earnings Quality in Private SMEs: Do CEO Demographics Matter?. Journal of Small Business Management 56:sup1, pages 323-344.
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Nora Muñoz-Izquierdo, María-del-Mar Camacho-Miñano & David Pascual-Ezama. (2017) Contenido del informe de auditoría en el año previo a la declaración del concurso de acreedores. Contraste empírico para el caso español. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 46:1, pages 92-126.
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Jochen Bigus, Nadine Georgiou & Philipp Schorn. (2016) Legal Form and Earnings Properties. European Accounting Review 25:3, pages 515-548.
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Ahsan Habib & Md. Borhan Uddin Bhuiyan. (2016) Problem directors on the audit committee and financial reporting quality. Accounting and Business Research 46:2, pages 121-144.
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Maria‐del‐mar Camacho‐miñano, Maria‐jesus Segovia‐vargas & David Pascual‐ezama. (2015) Which Characteristics Predict the Survival of Insolvent Firms? An SME Reorganization Prediction Model. Journal of Small Business Management 53:2, pages 340-354.
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Mohammad Alhadab, Iain Clacher & Kevin Keasey. (2015) Real and accrual earnings management and IPO failure risk. Accounting and Business Research 45:1, pages 55-92.
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Domenico Campa & María-del-Mar Camacho-Miñano. (2014) Earnings management among bankrupt non-listed firms: evidence from Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 43:1, pages 3-20.
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Elena de las Heras, Leandro Cañibano & José António Moreira. (2012) The Impact of the Spanish Financial Act (44|2002) on audit quality. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 41:156, pages 521-546.
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Articles from other publishers (58)
Saeed Moghadamfar & Mahdi Asharion Qomizadeh. (2023) Investigation of the mediating role of real earnings smoothing in the relationship between financial distress and the use of trade credit. Revista de Gestão e Secretariado (Management and Administrative Professional Review) 14:10, pages 19159-19176.
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Eman F. Attia, Wafa Khémiri & Messaoud Mehafdi. (2023) Does ownership structure reduce earnings manipulation practice of Egyptian listed firms? Evidence from a dynamic panel threshold model. Future Business Journal 9:1.
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Mariem Khalifa & Samir Trabelsi. (2022) Do bankrupt firms recognize publicly available bad news in a timely fashion?. China Accounting and Finance Review 25:1, pages 23-53.
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Shan Lu, Peng Wu, Lei Gao & Richard Gifford. (2023) Are State-Owned Enterprises Equally Reliable Information Suppliers? An Examination of the Impacts of State Ownership on Earnings Management Strategies of Chinese Enterprises. Mathematics 11:4, pages 814.
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Ines Lisboa, Inês Amado & Nuno Teixeira. 2022. Handbook of Research on Acceleration Programs for SMEs. Handbook of Research on Acceleration Programs for SMEs
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Christine Mitter, Michaela Walcher, Stefan Mayr & Christine Duller. (2021) Bankruptcy at family and non-family firms: do they fail differently?. Journal of Family Business Management 12:4, pages 1096-1112.
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Philip Sinnadurai, Norashikin Ismail & Noor Marini Haji-Abdullah. (2022) Prediction of corporate recovery in Malaysia. Review of Quantitative Finance and Accounting 59:4, pages 1303-1334.
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Philip Sinnadurai. (2022) “Empirical Corporate Finance: Opportunities and Challenges”—Editorial Synthesis of the Special Issue. Journal of Risk and Financial Management 15:9, pages 377.
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Mehrzad Azmi Shabestari & Jorge A. Romero. (2022) Textual Analysis and Future Performance: Evidence From Item 1A and Item 7. Journal of Accounting, Auditing & Finance, pages 0148558X2211078.
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Nguyet T. M. Nguyen, Abdullah Iqbal & Radha K. Shiwakoti. (2022) The context of earnings management and its ability to predict future stock returns. Review of Quantitative Finance and Accounting 59:1, pages 123-169.
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Magali Costa, Inês Lisboa & Ana Gameiro. (2022) Is the Financial Report Quality Important in the Default Prediction? SME Portuguese Construction Sector Evidence. Risks 10:5, pages 98.
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Eric Séverin & David Veganzones. (2021) Can earnings management information improve bankruptcy prediction models?. Annals of Operations Research 306:1-2, pages 247-272.
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Noorul Azwin Md NasirPHDPHD, Hafiza Aishah HashimPHDPHD, Noorshella Che NawiPHDPHD, Mohd Nor Hakimin YusoffPHDPHD & Nur Athirah Mohd AluwiPHDPHD. (2021) Enhancing Financial Reporting Quality through Corporate Ethics Commitment. GATR Accounting and Finance Review 6:2, pages 84-94.
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Noorul Azwin Md Nasir & Hafiza Aishah Hashim. (2020) Corporate governance performance and financial statement fraud: evidence from Malaysia. Journal of Financial Crime 28:3, pages 797-809.
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Zahra H. Oskouei & Zahra Heidary Sureshjani. (2020) Studying the relationship between managerial ability and real earnings management in economic and financial crisis conditions. International Journal of Finance & Economics 26:3, pages 4574-4589.
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Karan Gandhi. (2021) Financial Distress, Earnings Benchmark and Earnings Management Practices. Vision: The Journal of Business Perspective, pages 097226292110109.
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Fernando Caio Galdi & E. Scott Johnson. (2021) Accounting for inventory costs and real earnings management behavior. Advances in Accounting 53, pages 100530.
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Dagmar Camska, Jiri Klecka & Hana Scholleova. (2021) Influence of age on selected parameters of insolvent companies. Problems and Perspectives in Management 19:2, pages 77-90.
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Tri Tri Nguyen, Chau Minh Duong & Sunitha Narendran. (2020) CEO profile and earnings quality. Review of Quantitative Finance and Accounting 56:3, pages 987-1025.
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Chunhao Xu, Hongxian Zhang, Jun Hao & Liang Guo. (2021) Real earnings management in bankrupt firms. Journal of Corporate Accounting & Finance 32:2, pages 22-38.
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Domenico Campa. (2020) Earnings management tools during financial difficulties: evidence from French unlisted companies. Comptabilité Contrôle Audit Tome 26:3, pages 111-147.
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Mohamed Khalil, Aydin Ozkanc & Yilmaz Yildiz. (2019) Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market. Review of Quantitative Finance and Accounting 55:1, pages 1-27.
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Jaroslav Schönfeld. (2020) FINANCIAL SITUATION OF PRE-PACKED INSOLVENCIES. Journal of Business Economics and Management 21:4, pages 1111-1127.
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Ahsan Habib, Mabel D' Costa, Hedy Jiaying Huang, Md. Borhan Uddin Bhuiyan & Li Sun. (2018) Determinants and consequences of financial distress: review of the empirical literature. Accounting & Finance 60:S1, pages 1023-1075.
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Meiting Lu, Yaowen Shan, Sue Wright & Yimeng Yu. (2018) Operating cash flow asymmetric timeliness in Australia. Accounting & Finance 60:S1, pages 587-627.
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Carlo D'Augusta & Matthew D. DeAngelis. (2020) Tone Concavity around Expected Earnings. The Accounting Review 95:1, pages 133-164.
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Domenico Campa. (2019) Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies. Research in International Business and Finance 50, pages 457-471.
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Noorul Azwin Binti Md Nasir, Muhammad Jahangir Ali & Kamran Ahmed. (2019) Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia. Accounting Research Journal 32:3, pages 514-531.
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Timothy C.G. Fisher, Ilanit Gavious & Jocelyn Martel. (2019) Earnings Management in Chapter 11 Bankruptcy. Abacus 55:2, pages 273-305.
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Carlos Serrano-Cinca, Begoña Gutiérrez-Nieto & Martha Bernate-Valbuena. (2019) The use of accounting anomalies indicators to predict business failure. European Management Journal 37:3, pages 353-375.
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Philippe du Jardin, David Veganzones & Eric Séverin. (2017) Forecasting Corporate Bankruptcy Using Accrual-Based Models. Computational Economics 54:1, pages 7-43.
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Noorul Azwin binti Md Nasir, Muhammad Jahangir Ali, Rushdi M.R. Razzaque & Kamran Ahmed. (2018) Real earnings management and financial statement fraud: evidence from Malaysia. International Journal of Accounting & Information Management 26:4, pages 508-526.
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Md Shamimul Hasan, Normah Omar & ABM Rashedul Hassan. (2018) Financial health and management practices: a multi-year cross country analysis of PLCs. Journal of Financial Crime 25:3, pages 646-657.
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Diego Ravenda, Maika M. Valencia-Silva, Josep Maria Argiles-Bosch & Josep Garcia-Blandon. (2018) Accrual management as an indication of money laundering through legally registered Mafia firms in Italy. Accounting, Auditing & Accountability Journal 31:1, pages 286-317.
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Bruno Maria FranceschettiBruno Maria Franceschetti. 2018. Financial Crises and Earnings Management Behavior. Financial Crises and Earnings Management Behavior
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Yueh-Cheng Wu, Irene Wei Kiong Ting, Wen-Min Lu, Mohammad Nourani & Qian Long Kweh. (2016) The impact of earnings management on the performance of ASEAN banks. Economic Modelling 53, pages 156-165.
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Domenico Campa & María-del-Mar Camacho-Miñano. (2015) The impact of SME’s pre-bankruptcy financial distress on earnings management tools. International Review of Financial Analysis 42, pages 222-234.
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Philip Beaulieu. (2014) Voluntary Income Reporting. Accounting Horizons 28:2, pages 277-295.
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María-del-Mar Camacho-Miñano & Domenico Campa. (2014) Integrity of financial information as a determinant of the outcome of a bankruptcy procedure. International Review of Law and Economics 37, pages 76-85.
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Omar Al Farooque, Eko Suyono & Uke Rosita. (2014) Link between market return, governance and earnings management: an emerging market perspective. Corporate Ownership and Control 11:2, pages 204-223.
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José Pozuelo Campillo, Gregorio Labatut Serer & Ernesto Veres Ferrer. (2013) Validez de la información financiera en los procesos de insolvencia. Un estudio de la pequeña empresa española. Cuadernos de Economía y Dirección de la Empresa 16:1, pages 29-40.
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Rahimah Mohamed Yunos, Zubaidah Ismail & Malcolm Smith. (2012) Ethnicity and accounting conservatism: Malaysian evidence. Asian Review of Accounting 20:1, pages 34-57.
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Yoon-Suk Baik, Byungjin Kwak & Jaywon Lee. (2011) Deregulation and earnings management: The case of the U.S. airline industry. Journal of Accounting and Public Policy 30:6, pages 589-606.
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AUDREY WEN-HSIN HSU, JOHN O'HANLON & KEN PEASNELL. (2011) Financial Distress and the Earnings-Sensitivity-Difference Measure of Conservatism. Abacus 47:3, pages 284-314.
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Danish Ahmed Siddiqui & Pervez Ahmed. (2020) Truthfulness in Accounting: Analysis of Earning Manipulation in Pakistani Firms.. SSRN Electronic Journal.
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Mahmoud Delshadi & Michel Magnan. (2020) The Spillover Effects of Peer Firm Bankruptcy and Accounting Conservatism. SSRN Electronic Journal.
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Ekaete Efretuei. (2019) International Accounting and Earnings Quality in Ex-post Failed Firms. SSRN Electronic Journal.
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Mohamed A. K. Basuony, K. A. Mohamed Ehab & Ahmed Mohsen Al-Baidhani. (2015) The Effect of Corporate Governance on Bank Financial Performance: Evidence from the Arabian Peninsula. SSRN Electronic Journal.
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Francois Belot & Stephanie Serve. (2015) Do Women Engage in Less Earnings Management than Men?: The Case of Privately Held French SMEs. SSRN Electronic Journal.
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Omar Al Farooque, Eko Suyono & Uke Rosita. (2013) Link between Market Return, Governance and Earnings Management: An Emerging Market Perspective. SSRN Electronic Journal.
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Noorul Azwin. (2009) The Impact of Corporate Governance and Real Earnings Management on Financial Statement Fraud in Malaysia. SSRN Electronic Journal.
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