Iatridis, George; Kadorinis, George - In: International review of financial analysis 18 (2009) 4, pp. 164-173
This study focuses on the investigation of motives for and characteristics of UK firms that engage in earnings … earnings management. The study examines also the earnings management inclination of firms that seek to meet or exceed financial … use earnings management. Also, firms that are in equity and debt capital need and are close to debt covenant violation …