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Earnings Manipulation in Failing Firms

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  1. Ahmed, Kamran & Godfrey, Jayne M. & Saleh, Norman M., 2008. "Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn," The International Journal of Accounting, Elsevier, vol. 43(2), pages 114-138.
  2. Zhang, Eden Quxian, 2022. "Why are distressed firms acquisitive?," Journal of Corporate Finance, Elsevier, vol. 72(C).
  3. Mattia Iotti & Giuseppe Bonazzi, 2018. "Analysis of the Risk of Bankruptcy of Tomato Processing Companies Operating in the Inter-Regional Interprofessional Organization “OI Pomodoro da Industria Nord Italia”," Sustainability, MDPI, vol. 10(4), pages 1-23, March.
  4. Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2015. "The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia," Economic Modelling, Elsevier, vol. 44(C), pages 44-53.
  5. Karan Gandhi, 2024. "Financial Distress, Earnings Benchmark and Earnings Management Practices," Vision, , vol. 28(2), pages 171-192, April.
  6. Sofie Balcaen & Sophie Manigart & Hubert Ooghe, 2011. "From distress to exit: determinants of the time to exit," Journal of Evolutionary Economics, Springer, vol. 21(3), pages 407-446, August.
  7. Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018. "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 451-476, June.
  8. Ena Rose-Green & Linda Lovata, 2013. "The Relationship between Firms’ Characteristics in the Periods Prior to Bankruptcy Filing and Bankruptcy Outcome," Accounting and Finance Research, Sciedu Press, vol. 2(1), pages 1-97, February.
  9. Norman Saleh & Kamran Ahmed, 2005. "Earnings management of distressed firms during debt renegotiation," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 69-86.
  10. Ammar Hussain & Minhas Akbar & Muhammad Kaleem Khan & Ahsan Akbar & Mirela Panait & Marian Catalin Voica, 2020. "When Does Earnings Management Matter? Evidence across the Corporate Life Cycle for Non-Financial Chinese Listed Companies," JRFM, MDPI, vol. 13(12), pages 1-19, December.
  11. Michael Ettredge & Susan Scholz & Kevin R. Smith & Lili Sun, 2010. "How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(3-4), pages 332-355.
  12. Beng Wee Goh & Jayanthi Krishnan & Dan Li, 2013. "Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 970-995, September.
  13. Jun Hyeok Choi & Saerona Kim & Dong-Hoon Yang & Kwanghee Cho, 2021. "Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?," Sustainability, MDPI, vol. 13(19), pages 1-19, October.
  14. John S. Howe & Reza Houston, 2016. "Earnings Management, Earnings Surprises, and Distressed Firms," Accounting and Finance Research, Sciedu Press, vol. 5(1), pages 1-64, February.
  15. Campa, Domenico, 2019. "Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies," Research in International Business and Finance, Elsevier, vol. 50(C), pages 457-471.
  16. Andrews Owusu & Alaa Mansour Zalata & Kamil Omoteso & Ahmed A. Elamer, 2022. "Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?," Journal of Business Ethics, Springer, vol. 175(4), pages 815-836, February.
  17. Mosqueda, Rubén, 2010. "Fallibility Of The Rough Set Method In The Formulation Of The Failure Prediction Index Model Of Dynamic Risk," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 15(28), pages 65-88.
  18. Li, Yuanhui & Li, Xiao & Xiang, Erwei & Geri Djajadikerta, Hadrian, 2020. "Financial distress, internal control, and earnings management: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  19. Campa, Domenico & Camacho-Miñano, María-del-Mar, 2015. "The impact of SME’s pre-bankruptcy financial distress on earnings management tools," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 222-234.
  20. Chunling Zhu & Ruixin Zeng & Ruxi Wang & Yihui Xiao, 2023. "Corporate social responsibility and chief executive officer wrongdoing: A fraud triangle perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 874-888, March.
  21. Ahsan Habib & Mabel D' Costa & Hedy Jiaying Huang & Md. Borhan Uddin Bhuiyan & Li Sun, 2020. "Determinants and consequences of financial distress: review of the empirical literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 1023-1075, April.
  22. Khushbu Agrawal & Chanchal Chatterjee, 2015. "Earnings Management and Financial Distress: Evidence from India," Global Business Review, International Management Institute, vol. 16(5_suppl), pages 140-154, October.
  23. Serrano-Cinca, Carlos & Gutiérrez-Nieto, Begoña & Bernate-Valbuena, Martha, 2019. "The use of accounting anomalies indicators to predict business failure," European Management Journal, Elsevier, vol. 37(3), pages 353-375.
  24. James Routledge & David Morrison, 2012. "Insolvency administration as a strategic response to financial distress," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 441-459, December.
  25. Balcaen,S. & Buyze, J. & Ooghe,H., 2009. "Financial distress and firm exit: determinants of involuntary exits, voluntary liquidations and restructuring exits," Vlerick Leuven Gent Management School Working Paper Series 2009-21, Vlerick Leuven Gent Management School.
  26. Camacho-Miñano, María-del-Mar & Campa, Domenico, 2014. "Integrity of financial information as a determinant of the outcome of a bankruptcy procedure," International Review of Law and Economics, Elsevier, vol. 37(C), pages 76-85.
  27. Dimitras, Augustinos I. & Kyriakou, Maria I. & Iatridis, George, 2015. "Financial crisis, GDP variation and earnings management in Europe," Research in International Business and Finance, Elsevier, vol. 34(C), pages 338-354.
  28. Philip Sinnadurai & Norashikin Ismail & Noor Marini Haji-Abdullah, 2022. "Prediction of corporate recovery in Malaysia," Review of Quantitative Finance and Accounting, Springer, vol. 59(4), pages 1303-1334, November.
  29. Bagheri, Oveis & Ranjbaran Jalili, Mona, 2020. "Accruals Quality and Bankruptcy in Shirata Model (Case Study: Tehran Stock Exchange)," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 15(4), pages 381-402, October.
  30. Li-Lun Liu & Yu-Ting Huang, 2016. "The Relationship between Supply Chain CPAs, CSR and Discretionary Accruals," International Business Research, Canadian Center of Science and Education, vol. 9(1), pages 66-82, January.
  31. Hung-Wen Lin & Kun-Ben Lin & Jing-Bo Huang & Shu-Heng Chen, 2021. "Timely Loss Recognition Helps Nothing," Sustainability, MDPI, vol. 13(14), pages 1-24, July.
  32. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  33. El Diri, Malek & Lambrinoudakis, Costas & Alhadab, Mohammad, 2020. "Corporate governance and earnings management in concentrated markets," Journal of Business Research, Elsevier, vol. 108(C), pages 291-306.
  34. Mohammad M. Alhadab, 2018. "Real and Accrual Earnings Management around Initial Public Offerings in Jordan," International Business Research, Canadian Center of Science and Education, vol. 11(1), pages 204-216, January.
  35. Jiang, Wei & Rupley, Kathleen Hertz & Wu, Jia, 2010. "Internal control deficiencies and the issuance of going concern opinions," Research in Accounting Regulation, Elsevier, vol. 22(1), pages 40-46.
  36. Philippe Jardin & David Veganzones & Eric Séverin, 2019. "Forecasting Corporate Bankruptcy Using Accrual-Based Models," Computational Economics, Springer;Society for Computational Economics, vol. 54(1), pages 7-43, June.
  37. Balcaen, Sofie & Ooghe, Hubert, 2006. "35 years of studies on business failure: an overview of the classic statistical methodologies and their related problems," The British Accounting Review, Elsevier, vol. 38(1), pages 63-93.
  38. Alhadab, Mohammad & Clacher, Iain, 2018. "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, vol. 50(4), pages 442-461.
  39. José Ignacio Jarne-Jarne & Susana Callao-Gastón & Miguel Marco-Fondevila & Fernando Llena-Macarulla, 2022. "The Impact of Organizational Culture on the Effectiveness of Corporate Governance to Control Earnings Management," JRFM, MDPI, vol. 15(9), pages 1-19, August.
  40. Michael Firth & Sonia Wong & Qingquan Xin & Ho Yin Yick, 2016. "Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China," Journal of Business Ethics, Springer, vol. 134(4), pages 693-708, April.
  41. El Diri, Malek & King, Timothy & Spokeviciute, Laima & Williams, Jonathan, 2021. "Hands in the cookie jar: Exploiting loan loss provisions under bank financial distress," Economics Letters, Elsevier, vol. 209(C).
  42. Andreou, Christoforos K. & Andreou, Panayiotis C. & Lambertides, Neophytos, 2021. "Financial distress risk and stock price crashes," Journal of Corporate Finance, Elsevier, vol. 67(C).
  43. Theodora Bermpei & Antonios Nikolaos Kalyvas & Lorenzo Neri & Antonella Russo, 2022. "Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 795-845, February.
  44. Dariusz Wędzki, 2008. "Cash flow in corporate bankruptcy. A literature review," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 18(2), pages 87-104.
  45. Sayaf Algrady & Xie Xiaojun, 2022. "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, Econjournals, vol. 12(2), pages 1-10, March.
  46. Wu, Xi & Wang, Jun, 2018. "Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China," The International Journal of Accounting, Elsevier, vol. 53(1), pages 1-19.
  47. Shayan-Nia, Mojtaba & Sinnadurai, Philip & Mohd-Sanusi, Zuraidah & Hermawan, Ancella-NIa Anitawati, 2017. "How efficient ownership structure monitors income manipulation? Evidence of real earnings management among Malaysian firms," Research in International Business and Finance, Elsevier, vol. 41(C), pages 54-66.
  48. Abinzano, Isabel & Gonzalez-Urteaga, Ana & Muga, Luis & Sanchez, Santiago, 2022. "Lagged accuracy in credit-risk measures," Finance Research Letters, Elsevier, vol. 47(PA).
  49. Aharon, David Y. & Gavious, Ilanit & Yosef, Rami, 2010. "Stock market bubble effects on mergers and acquisitions," The Quarterly Review of Economics and Finance, Elsevier, vol. 50(4), pages 456-470, November.
  50. Abhijeet K. Vadera & Michael G. Pratt, 2013. "Love, Hate, Ambivalence, or Indifference? A Conceptual Examination of Workplace Crimes and Organizational Identification," Organization Science, INFORMS, vol. 24(1), pages 172-188, February.
  51. Frost, Carol Ann & Guragai, Binod & Rapley, Eric T., 2017. "Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq," Advances in accounting, Elsevier, vol. 38(C), pages 46-62.
  52. Wendy Heltzer & Mary Mindak & Mingjun Zhou, 2015. "Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 1-15.
  53. Buchner, Axel & Mohamed, Abdulkadir & Saadouni, Brahim, 2017. "The association between earnings forecast in IPOs prospectuses and earnings management: An empirical analysis," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 51(C), pages 92-105.
  54. Sumiyana Sumiyana & Ainun Na’im & Firdaus Kurniawan & Albertus H. L. Nugroho, 2023. "Earnings management and financial distress or soundness determining CEOs’ future over- and under-investment decisions," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-10, December.
  55. Ioannis Dokas & Christos Leontidis & Nicolaos Eriotis & Konstantinos Hazakis, 2021. "Earnings Management. An overview of the relative literature," Bulletin of Applied Economics, Risk Market Journals, vol. 8(2), pages 25-55.
  56. Sharon Katz, 2008. "Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors," NBER Working Papers 14085, National Bureau of Economic Research, Inc.
  57. Andreou, Christoforos K. & Lambertides, Neophytos & Panayides, Photis M., 2021. "Distress risk anomaly and misvaluation," The British Accounting Review, Elsevier, vol. 53(5).
  58. Charitou, Andreas & Lambertides, Neophytos & Trigeorgis, Lenos, 2007. "Managerial discretion in distressed firms," The British Accounting Review, Elsevier, vol. 39(4), pages 323-346.
  59. Petr Habanec & Hana Bohušová, 2017. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo-Saxon Reporting System," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(6), pages 1917-1924.
  60. Aljughaiman, Abdullah A. & Nguyen, Tam Huy & Trinh, Vu Quang & Du, Anqi, 2023. "The Covid-19 outbreak, corporate financial distress and earnings management," International Review of Financial Analysis, Elsevier, vol. 88(C).
  61. Noorul Azwin binti Md Nasir & Muhammad Jahangir Ali & Noorshella binti Che Nawi, 2019. "Studies on Earnings Management and Financial Statement Fraud in Corporate Firms," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(2), pages 15-19, July.
  62. Gopal V. Krishnan & Emma‐Riikka Myllymäki & Neerav Nagar, 2021. "Does financial reporting quality vary across firm life cycle?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 954-987, May.
  63. GuoHua Cao & WenJun Geng & Jing Zhang & Qi Li, 2023. "Financial constraints, short selling and corporate fraud: Evidence from China," Australian Economic Papers, Wiley Blackwell, vol. 62(2), pages 297-320, June.
  64. Juan García Lara & Beatriz Osma & Evi Neophytou, 2009. "Earnings quality in ex‐post failed firms," Accounting and Business Research, Taylor & Francis Journals, vol. 39(2), pages 119-138.
  65. Ashraf, Sumaira & Félix, Elisabete G.S. & Serrasqueiro, Zélia, 2020. "Development and testing of an augmented distress prediction model: A comparative study on a developed and an emerging market," Journal of Multinational Financial Management, Elsevier, vol. 57.
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