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Discretionary accruals and the emergence of profitability

Mosebach, Michael; Simko, Paul - In: Journal of accounting, auditing & finance 25 (2010) 3, pp. 351-374

Persistent link: https://www.econbiz.de/10008729262

Nonfinancial performance measures and earnings management

HassabElnaby, Hassan R.; Mohammad, Emad; Said, Amal A. - In: Advances in management accounting : a research annual 18 (2010), pp. 55-79

Persistent link: https://www.econbiz.de/10003983557

Impact of proximity to debt covenant violation on earnings management

Franz, Diana R.; HassabElnaby, Hassan R.; Lobo, Gerald J. - In: Review of accounting studies 19 (2014) 1, pp. 473-505

Persistent link: https://www.econbiz.de/10010347311

Impact of Proximity to Debt Covenant Violation on Earnings Management

Franz, Diana R. - 2017

We examine the impact of differential incentives arising from proximity to debt covenant violation on earnings management. We reason that firms with loans close to violation or in technical default of their debt covenants have greater incentives to engage in earnings management than firms that...

Persistent link: https://www.econbiz.de/10012974730

Debt covenant violation and earnings management : a neuroscience approach and future directions - a research note

HassabElnaby, Hassan R.; Abdel-Maksoud, Ahmed; Said, Amal - In: Advances in accounting behavioral research 20 (2017), pp. 63-78

Persistent link: https://www.econbiz.de/10011755842