Earnings management of insolvent firms and the prediction of corporate defaults via discretionary accruals
Year of publication: |
2021
|
---|---|
Authors: | Park, Sambock ; Kim, Sung-Kyoo ; Lee, Sangryul |
Published in: |
International Journal of Financial Studies : open access journal. - Basel : MDPI, ISSN 2227-7072, ZDB-ID 2704235-2. - Vol. 9.2021, 2, Art.-No. 17, p. 1-24
|
Subject: | discretionary accruals | earnings management | insolvent firms | unlisted firms | Bilanzpolitik | Accounting policy | Insolvenz | Insolvency | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.3390/ijfs9020017 [DOI] hdl:10419/257762 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
-
Zhu, Wei, (2016)
-
Impact of regulatory environment on accruals manipulation of bankrupt firms
Aldahray, Ayman, (2021)
-
Discretionary Accruals Behavior of Iranian Distressed Firms
Etemadi, Hossein, (2013)
- More ...
-
Park, Sambock, (2021)
-
Key audit matters for production-to-order industry and conservatism
In, Chang-yeol, (2020)
-
Do analysts' cash flow forecasts improve firm value?
Oh, Min Hyun, (2020)
- More ...