Determinants and consequences of financial distress: review of the empirical literature
We synthesise the empirical literature on the determinants and consequences of financial
distress, critique the findings and offer suggestions for future research. We categorise these …
distress, critique the findings and offer suggestions for future research. We categorise these …
Does the life cycle affect earnings management and bankruptcy?
Research background: Deteriorating economic conditions and a negative outlook increase
the pressure on financial management and the need to show high financial performance …
the pressure on financial management and the need to show high financial performance …
Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia
D Agustia, NPA Muhammad, Y Permatasari - Heliyon, 2020 - cell.com
The purpose of this study is to examine the effect of accrual earnings management and
business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust …
business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust …
An investigation of bankruptcy prediction in imbalanced datasets
D Veganzones, E Séverin - Decision Support Systems, 2018 - Elsevier
Previous studies of bankruptcy prediction in imbalanced datasets analyze either the loss of
prediction due to data imbalance issues or treatment methods for dealing with this issue …
prediction due to data imbalance issues or treatment methods for dealing with this issue …
Financial distress, earnings management and market pricing of accruals during the global financial crisis
Purpose–The aim of this paper is to examine empirically the managerial earnings
management practices of financially distressed firms, and to consider whether these …
management practices of financially distressed firms, and to consider whether these …
A literature survey of corporate failure prediction models
S Jones - Journal of Accounting Literature, 2023 - emerald.com
Purpose This study updates the literature review of Jones (1987) published in this journal.
The study pays particular attention to two important themes that have shaped the field over …
The study pays particular attention to two important themes that have shaped the field over …
The impact of SME's pre-bankruptcy financial distress on earnings management tools
D Campa - International Review of Financial Analysis, 2015 - Elsevier
Previous literature finds that situations that put managers under significant levels of pressure
(eg IPO, upcoming credit rating changes, violation of debt covenant, etc.) might affect the …
(eg IPO, upcoming credit rating changes, violation of debt covenant, etc.) might affect the …
Financial distress, earnings management and Big 4 auditors in emerging markets
DBC Viana Jr, I Lourenço, EL Black - Accounting Research Journal, 2022 - emerald.com
Purpose The purpose of this study is to examine the association between financial distress
and accruals-based earnings management in emerging markets, and the role that auditors …
and accruals-based earnings management in emerging markets, and the role that auditors …
Managerial ability, financial distress, and audit fees
FA Gul, M Khedmati, EKY Lim… - Accounting …, 2018 - publications.aaahq.org
This study examines whether the relationship between managerial ability and audit fees is
conditional on financial distress. We find that higher managerial ability increases audit fees …
conditional on financial distress. We find that higher managerial ability increases audit fees …
Earnings management and financial distress: Evidence from India
K Agrawal, C Chatterjee - Global Business Review, 2015 - journals.sagepub.com
This article makes an attempt to empirically examine the relationship between financial
distress and earnings management with reference to selected Indian firms. Our sample …
distress and earnings management with reference to selected Indian firms. Our sample …