Earnings quality in ex‐post failed firms

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• Juan Manuel García Lara is at Universidad Carlos III de Madrid, Beatriz García Osma is at Universidad Autónoma de Madrid and Evi Neophytou is at Athens University of Economics and Business. The authors are grateful to Pauline Weetman (the editor), Peter F. Pope, Steve Young and two anonymous reviewers for their helpful comments and suggestions. The paper has benefited from presentations at the 2006 EAA annual conference and at the 1st International Conference in Accounting and Finance at the University of Macedonia, Thessaloniki. We acknowledge financial contribution from the European Commission INTACCT Research Training Network (MRTNCT‐ 2006–035850), and the Spanish Ministry of Science and Innovation (ECO2008–0638/ECON and SEJ2007‐ 67582/ECON and SEJ2005–08644/ECO). Correspondence should be sent to Beatriz García Osma, Universidad Autónoma de Madrid, Departamento Contabilidad, Avda. Fco Tomas y Valiente 5, Madrid 28049 (Spain). Tel. +34 91497 2970. E‐mail: [email protected].
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