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The Impact of SME's Pre-Bankruptcy Financial Distress on Earnings Management Tools

Campa, Domenico - 2017

Previous literature finds that situations that put managers under significant levels of pressure (e.g. IPO, upcoming credit rating changes, violation of debt covenant, etc.) might affect the way earnings are manipulated. The aim of this study is to investigate whether the pressure caused by the...

Persistent link: https://www.econbiz.de/10012971450

Earnings management strategies during financial distress

Nagar, Neerav; Sen, Kaustav - In: The IUP journal of accounting research & audit … 17 (2018) 3, pp. 52-78

Persistent link: https://www.econbiz.de/10011983196

Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management

Inayah, Rifka Aulia; Amiruddin, Amiruddin; Pontoh, GraceT - 2021

Objective - This study aims to determine and analyze the effect of financial distress, leverage, free cash flow on earnings management.Methodology/Technique - The object of this research is all companies listed on the Indonesia Stock Exchange with an observation period of 2019. The sample...

Persistent link: https://www.econbiz.de/10013310646

The effectiveness of monitoring mechanisms for constraining earnings management : a literature survey for a conceptual framework

Faiza Saleem; Mohd Norfian Alifiah; Muhammad Sohail Tahir - In: International journal of economics and financial issues … 6 (2016) 3, pp. 209-214

Persistent link: https://www.econbiz.de/10011781593

Regulatory protection and opportunistic bankruptcy

Gopalan, Radhakrishnan; Martin, Xiumin; Srinivasan, Kandarp - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 544-576

Persistent link: https://www.econbiz.de/10014289072

Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility

Riyadh, Hosam Alden; Al-Shmam, Maher A.; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-22

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and … (Islamic State of Iraq and Syria) crisis, and the second discusses earnings management and insolvency risk of local banks …. Third, this research aims to consider earnings management as a mediator between board characteristics and insolvency risk …

Persistent link: https://www.econbiz.de/10014527123

Earnings Management, Corporate Governance and Tax Avoidance : The Case in Indonesia

Kurniasih, Lulus - 2018

Objective – This study aims to determine the effect of earning management and corporate governance mechanisms on corporate tax avoidance.Methodology/Technique – Corporate governance mechanisms use institutional ownership, the size of the board of commissioners, the percentage of independent...

Persistent link: https://www.econbiz.de/10012926693

Earnings Management, Corporate Governance and Tax Avoidance : The Case in Indonesia

Kurniasih, Lulus - 2018

Persistent link: https://www.econbiz.de/10012922533

Monitoring or payroll maximization? : what happens when workers enter the boardroom?

Gleason, Cristi A.; Kieback, Sascha Jörg; Thomsen, Martin - In: Review of accounting studies 26 (2021) 3, pp. 1046-1087

Persistent link: https://www.econbiz.de/10012659621

A theory of tax avoidance : managerial incentives for tax planning in a multi-task principal-agent model

Ewert, Ralf; Niemann, Rainer - 2014

We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent’s action portfolio. Our model shows novel and apparently...

Persistent link: https://www.econbiz.de/10010367166