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FINANCIAL ECONOMICS

Role of earnings management and capital structure in signalling early stage of financial distress: a firm life cycle perspective

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Article: 2106634 | Received 14 Dec 2021, Accepted 22 Jul 2022, Published online: 21 Aug 2022

Figures & data

Table 1. Classification of firms on the basis of life cycle descriptors

Table 2. Descriptive statistics of life cycle descriptors by stages in the firm life cycle

Table 3. Transition analysis

Table 4. Descriptive statistics

Table 5. Panel data analysis results of discretionary accruals quality and firm life cycle

Table 6. Panel data analysis results of financial distress, discretionary accruals quality and debt