The impact of SME’s pre-bankruptcy financial distress on earnings management tools
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More about this item
KeywordsBankruptcy; Earnings management; Real activity manipulation; Accrual manipulation; SMEs; Panel data;
- G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
- C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
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