79
Views
1
CrossRef citations to date
0
Altmetric
Original Articles

Financial distress, relative performance and takeovers as drivers for abnormal accruals

&
Pages 183-186 | Published online: 21 Apr 2008

References

  • Beneish , M . 1999 . A discussion of ‘Are accruals during initial public offerings opportunistic?’ . Review of Accounting Studies , 3 : 209 – 21 .
  • Butler , M , Leone , AJ and Willenborg , M . 2004 . An empirical analysis of auditor reporting and its association with abnormal accruals . Journal of Accounting & Economics , 37 : 139 – 65 .
  • Capstaff , J , Paudyal , K and Rees , W . 1999 . The relative forecast accuracy of UK brokers . Accounting and Business Research , 30 : 3 – 16 .
  • Charitou , A , Neophytou , E and Charalambous , C . 2004 . Predicting corporate failure: evidence for the UK . European Accounting Review , 13 : 465 – 97 .
  • De Albornoz , BG and Munoz , MI . 2004 . Comparing abnormal accruals models: a non-parametric approach . Applied Economics , 36 : 1455 – 60 .
  • Hussain , S . 2006 . Security analysts and ‘bad news’: a note on 9/11 . Applied Financial Economics Letters , 2 : 251 – 6 .
  • Jiraporn , P . 2005 . An empirical analysis of corporate takeover defences and earnings management: evidence from the US . Applied Financial Economics , 15 : 293 – 303 .
  • Jones , J . 1991 . Earnings management during import relief investigations . Journal of Accounting Research , 29 : 193 – 228 .
  • Peasnell , K , Pope , P and Young , S . 2000 . Accrual management to meet earnings targets: UK evidence pre- and post-Cadbury . British Accounting Review , 32 : 415 – 45 .
  • Shumway , T . 2001 . Forecasting bankruptcy more accurately: a simple hazard model . Journal of Business , 74 : 101 – 24 .
  • Sinha , R . 2004 . The role of hostile takeovers in corporate governance . Applied Financial Economics , 14 : 1291 – 305 .
  • Siriopoulos , C , Georgopoulos , A and Tsagkanos , A . 2006 . Does the ‘market for corporate control’ hypothesis explain takeover targets? . Applied Economics Letters , 13 : 557 – 61 .
  • Weir , C . 1997 . Corporate governance, performance and take-overs: an empirical analysis of UK mergers . Applied Economics , 29 : 1465 – 75 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.