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Articles

Earnings management among bankrupt non-listed firms: evidence from Spain

Manipulación del resultado entre empresas concursadas no cotizadas: evidencia en España

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Pages 3-20 | Received 23 Jan 2013, Accepted 30 Dec 2013, Published online: 26 Feb 2014

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Read on this site (5)

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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João Miguel Borralho, Dolores Gallardo Vázquez & Remedios Hernández-Linares. (2020) Earnings management in private family versus non-family firms. The moderating effect of family business generation. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 49:2, pages 210-233.
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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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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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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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Manuel De la Garza, Mariana Zerón & Guadalupe Briano-Turrent. (2022) Comportamiento estratégico de las empresas Zombis en México. European Journal of Family Business 12:1, pages 51-62.
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Elvisa Buljubasic Musanovic & Sanel Halilbegovic. (2021) Financial statement manipulation in failing Small and Medium-Sized Enterprises in Bosnia and Herzegovina. Journal of Eastern European and Central Asian Research (JEECAR) 8:4, pages 556-569.
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Taleatu Taofiki Akinwumi, Adetula Dorcas Titilayo & Iyoha Francis Odianonsen. (2020) Upper echelons’ personality traits and corporate earnings management in Nigeria. Problems and Perspectives in Management 18:2, pages 90-101.
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José Guillermo Contreras-FríasPhDPhD, María Jesús Segovia-VargasPhDPhD, María del Mar Camacho-MiñanoPhDPhD & Marta Miranda-GarcíaPhDPhD. (2019) Does the macroeconomic context condition the prediction of business failure?. ECORFAN Journal Mexico, pages 1-18.
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