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Accounting choice in troubled companies

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Cited by:

  1. Sondes Draief Chouaya, 2008. "Gestion des résultats, atteinte des seuils et coût d'endettement," Post-Print halshs-00522515, HAL.
  2. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
  3. Butler, Marty & Leone, Andrew J. & Willenborg, Michael, 2004. "An empirical analysis of auditor reporting and its association with abnormal accruals," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 139-165, June.
  4. Weiwei Wang & Kenneth Zheng, 2020. "Real earnings manipulation and future performance: A revisit using quarterly data of firms with debt covenants," Review of Financial Economics, John Wiley & Sons, vol. 38(1), pages 76-96, January.
  5. 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.
  6. Roman Lanis & Grant Richardson & Brett Govendir & Gregory Pazmandy, 2021. "The effect of board of directors’ expertise and tax avoidance on corporate debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4475-4511, September.
  7. Kallunki, Juha-Pekka & Martikainen, Minna, 1999. "Do firms use industry-wide targets when managing earnings? Finnish evidence," The International Journal of Accounting, Elsevier, vol. 34(2), pages 249-259, June.
  8. Karan Gandhi, 2024. "Financial Distress, Earnings Benchmark and Earnings Management Practices," Vision, , vol. 28(2), pages 171-192, April.
  9. Denis Cormier & Michel Magnan & Bernard Morard, 2000. "The contractual and value relevance of reported earnings in a dividend-focused environment," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 387-417.
  10. Park, Yun W. & Shin, Hyun-Han, 2004. "Board composition and earnings management in Canada," Journal of Corporate Finance, Elsevier, vol. 10(3), pages 431-457, June.
  11. Zhang, Jieying, 2008. "The contracting benefits of accounting conservatism to lenders and borrowers," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 27-54, March.
  12. 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.
  13. Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018. "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 379-392.
  14. Nagar, Neerav & Sen, Kaustav, 2016. "Earnings management in India: Managers’ fixation on operating profits," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 1-12.
  15. Malikov, Kamran & Manson, Stuart & Coakley, Jerry, 2018. "Earnings management using classification shifting of revenues," The British Accounting Review, Elsevier, vol. 50(3), pages 291-305.
  16. Dalia Marciukaityte & Samuel H. Szewczyk, 2011. "Financing Decisions and Discretionary Accruals: Managerial Manipulation or Managerial Overoptimism," Review of Behavioral Finance, Emerald Group Publishing Limited, vol. 3(2), pages 91-114, September.
  17. Giulia Flamini & Paola Vola & Lucrezia Songini & Luca Gnan, 2021. "The Determinants of Tax Aggressiveness in Family Firms: An Investigation of Italian Private Family Firms," Sustainability, MDPI, vol. 13(14), pages 1-21, July.
  18. Lin, Fengyi & Lin, Li-Jung & Yeh, Chin-Chen & Wang, Teng-Shih, 2018. "Does the board of directors as Fat Cats exert more earnings management? Evidence from Benford’s law," The Quarterly Review of Economics and Finance, Elsevier, vol. 68(C), pages 158-170.
  19. Paul Mather, 1999. "Financial covenants and related contracting processes in the Australian private debt market: an experimental study," Accounting and Business Research, Taylor & Francis Journals, vol. 30(1), pages 29-42.
  20. 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.
  21. Graham, Roger C. & Moore, Jared A., 2018. "The mitigation of high-growth-related accounting distortions after sarbanes-oxley," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 82-94.
  22. Fatima Alali, 2011. "Audit fees and discretionary accruals: compensation structure effect," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 90-113, January.
  23. Ding, Rong & Li, Jialong & Wu, Zhenyu, 2018. "Government affiliation, real earnings management, and firm performance: The case of privately held firms," Journal of Business Research, Elsevier, vol. 83(C), pages 138-150.
  24. Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying, 2022. "Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  25. Ignacio Ferrero & Alejo José G. Sison, 2012. "A Survey on Virtue in Business and Management (1980-2011)," Faculty Working Papers 06/12, School of Economics and Business Administration, University of Navarra.
  26. Thomas A. Lee & Robert W. Ingram & Thomas P. Howard, 1999. "The Difference between Earnings and Operating Cash Flow as an Indicator of Financial Reporting Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 749-786, December.
  27. Chao‐Jung Chen & Wen He & Chien‐Ju Lu & Xin Yu, 2022. "Bank loan covenants, accrual quality and firms’ information environment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 547-575, March.
  28. Abdul Nasser Hasibuan, 2018. "Company Monitoring Analysis on Financial Report Quality in Indonesia Stock Exchange Manufacturing Sector," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(4), pages 162-175, December.
  29. repec:hal:journl:dumas-00934329 is not listed on IDEAS
  30. Jeffery Abarbanell & Reuven Lehavy, 2003. "Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors?," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 1-31, March.
  31. Mark Russell, 2017. "Management incentives to recognise intangible assets," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 211-234, April.
  32. Sandra Cohen & Afroditi Papadaki & Georgia Siougle, 2007. "SEOs in a 'Hot Market': evidence of timing," Applied Financial Economics, Taylor & Francis Journals, vol. 17(14), pages 1179-1190.
  33. Garcia-Blandon, Josep & Argilés-Bosch, Josep Maria & Ravenda, Diego, 2019. "Is there a gender effect on the quality of audit services?," Journal of Business Research, Elsevier, vol. 96(C), pages 238-249.
  34. James Jiambalvo, 1996. "Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC†," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 37-47, March.
  35. Alaa Mansour Zalata & Collins Ntim & Ahmed Aboud & Ernest Gyapong, 2019. "Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle," Journal of Business Ethics, Springer, vol. 160(2), pages 515-534, December.
  36. Pamela P. Peterson & Larry D. Wall, 1996. "Banks' responses to binding regulatory capital requirements," Economic Review, Federal Reserve Bank of Atlanta, vol. 80(Mar), pages 1-17.
  37. Chung, Y. Peter & Hong, Hyun A. & Kim, S. Thomas, 2019. "What causes the asymmetric correlation in stock returns?," Journal of Empirical Finance, Elsevier, vol. 54(C), pages 190-212.
  38. R. Abdul Rahman & R.J. Limmack, 2004. "Corporate Acquisitions and the Operating Performance of Malaysian Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3‐4), pages 359-400, April.
  39. Bergman, Nittai K. & Nicolaievsky, Daniel, 2007. "Investor protection and the Coasian view," Journal of Financial Economics, Elsevier, vol. 84(3), pages 738-771, June.
  40. Alissa, Walid & Bonsall, Samuel B. & Koharki, Kevin & Penn, Michael W., 2013. "Firms' use of accounting discretion to influence their credit ratings," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 129-147.
  41. Shafu Zhang & Like Jiang & Michel Magnan & Lixin Nancy Su, 2021. "Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises," Journal of Business Ethics, Springer, vol. 170(3), pages 497-518, May.
  42. Juha-Pekka Kallunki & Minna Martikainen, 2003. "Earnings management as a predictor of future profitability of Finnish firms," European Accounting Review, Taylor & Francis Journals, vol. 12(2), pages 311-325.
  43. Wei Jiang & Asokan Anandarajan, 2009. "Shareholder rights, corporate governance and earnings quality: The influence of institutional investors," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(8), pages 767-791, September.
  44. Jeroen van Raak & Erik Peek & Roger Meuwissen & Caren Schelleman, 2020. "The effect of audit market structure on audit quality and audit pricing in the private‐client market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 456-488, March.
  45. Mingzhi Liu & Michel Magnan, 2016. "Conditional conservatism and the yield spread of corporate bond issues," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 847-879, May.
  46. Yahia M. Al-Mughrabi, 2021. "The Impact of Financial Crisis on Earnings Management in Nonfinancial Listed Firms: Evidence from Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(5), pages 168-168, July.
  47. Alzoubi, Ebraheem Saleem Salem, 2018. "Audit quality, debt financing, and earnings management: Evidence from Jordan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 69-84.
  48. Neil Fargher & Ho-Young Lee & Vivek Mande, 2008. "The effect of audit partner tenure on client managers' accounting discretion," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(2), pages 161-186, January.
  49. Weidong Zhang & Jenny Jing Wang & Guomin Luo & Yanqi Sun, 2021. "Tunnelling in asset‐injecting private placements: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5501-5522, December.
  50. Bernard, Victor L. & Skinner, Douglas J., 1996. "What motivates managers' choice of discretionary accruals?," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 313-325, October.
  51. 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.
  52. Hossein Tarighi & Zeynab Nourbakhsh Hosseiny & Mohammad Reza Abbaszadeh & Grzegorz Zimon & Darya Haghighat, 2022. "How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran," Risks, MDPI, vol. 10(3), pages 1-23, February.
  53. Valeri V. Nikolaev, 2010. "Debt Covenants and Accounting Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 48(1), pages 137-176, March.
  54. 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.
  55. Jeffrey Pittman & Yuping Zhao, 2020. "Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2145-2185, December.
  56. 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.
  57. Maria Tsipouridou & Charalambos Spathis, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting Forum, Taylor & Francis Journals, vol. 38(1), pages 38-54, March.
  58. 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.
  59. Marra, Antonio & Mazzola, Pietro & Prencipe, Annalisa, 2011. "Board Monitoring and Earnings Management Pre- and Post-IFRS," The International Journal of Accounting, Elsevier, vol. 46(2), pages 205-230, June.
  60. Nan Hu & Xingnan Xue & Ling Liu, 2022. "The impact of air pollution on financial reporting quality: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3609-3644, September.
  61. 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.
  62. Wilson, Mark & Wang, Kun Tracy & Wu, Yue & Lau, Archie, 2022. "Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  63. Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
  64. Divesh Sharma & Errol Iselin, 2003. "The decision usefulness of reported cash flow and accrual information in a behavioural field experiment," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 123-135.
  65. Ruey‐Dang Chang & Yee‐Chy Tseng & Ching‐Ping Chang, 2010. "The issuance of convertible bonds and earnings management: evidence from Taiwan," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 9(1), pages 65-87, February.
  66. Yves Mard, 2003. "Performance Comptable Et Gestion Des Resultats," Post-Print halshs-00582798, HAL.
  67. Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013. "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 1-33.
  68. Marco Fasan & Carlo Marcon, 2018. "Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 209-223, July.
  69. Ray Ball & Lakshmanan Shivakumar, 2006. "The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 207-242, May.
  70. Vashishtha, Rahul, 2014. "The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 176-195.
  71. Erickson, Merle & Wang, Shiing-wu, 1999. "Earnings management by acquiring firms in stock for stock mergers," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 149-176, April.
  72. Wu, Ruei-Shian, 2014. "Predicting earnings management: A nonlinear approach," International Review of Economics & Finance, Elsevier, vol. 30(C), pages 1-25.
  73. Mohamed Khalil & Sandy Harianto & Yilmaz Guney, 2022. "Do political connections reduce earnings management?," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 273-310, July.
  74. Divesh S. Sharma & Errol R. Iselin, 2003. "The Relative Relevance of Cash Flow and Accrual Information for Solvency Assessments: A Multi‐Method Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(7‐8), pages 1115-1140, September.
  75. Seraina C. Anagnostopoulou & Andrianos E. Tsekrekos, 2017. "The effect of financial leverage on real and accrual-based earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 47(2), pages 191-236, February.
  76. Kwang Wuk Oh & Seok Woo Jeong & Seon Mi Kim & Seung Weon Yoo, 2017. "The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case," Australian Accounting Review, CPA Australia, vol. 27(4), pages 421-441, December.
  77. Mohamed Khalil & Aydin Ozkan, 2016. "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(1), pages 84-118, April.
  78. Dayana Mastura Baharudin, 2019. "Pre and Post MCCG 2017: Board Audit Committee Effectiveness and Independence Issues," Business Management and Strategy, Macrothink Institute, vol. 10(2), pages 199-216, December.
  79. Muhammad Kaleem Khan & Yixuan Qin & Chengsi Zhang, 2022. "Financial structure and earnings manipulation activities in China," The World Economy, Wiley Blackwell, vol. 45(8), pages 2593-2621, August.
  80. Xiao, Gang, 2015. "Trading and earnings management: Evidence from China's non-tradable share reform," Journal of Corporate Finance, Elsevier, vol. 31(C), pages 67-90.
  81. 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.
  82. Nikos Vafeas & Adamos Vlittis & Philippos Katranis & Kanalis Ockree, 2003. "Earnings Management Around Share Repurchases: A Note," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 262-272, June.
  83. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2013. "Do firms that wish to be acquired manage their earnings? Evidence from major European countries," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 57-68.
  84. Shanshan Pan & Michael Lacina & Haeyoung Shin, 2019. "Income Classification Shifting and Financial Analysts’ Forecasts," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 22(02), pages 1-48, June.
  85. Dauth, Tobias & Pronobis, Paul & Schmid, Stefan, 2017. "Exploring the link between internationalization of top management and accounting quality: The CFO’s international experience matters," International Business Review, Elsevier, vol. 26(1), pages 71-88.
  86. Shu, Pei-Gi & Chiang, Sue-Jane, 2014. "Firm size, timing, and earnings management of seasoned equity offerings," International Review of Economics & Finance, Elsevier, vol. 29(C), pages 177-194.
  87. Nagar, Neerav & Sen, Kaustav, 2016. "Earnings Management Strategies during Financial Distress," IIMA Working Papers WP2016-02-03, Indian Institute of Management Ahmedabad, Research and Publication Department.
  88. Bergman, Nittai & Nicolaievsky, Daniel, 2004. "Investor Protection and the Coasian View," Working papers 4476-04, Massachusetts Institute of Technology (MIT), Sloan School of Management.
  89. Yongtao Hong & Fariz Huseynov & Wei Zhang, 2014. "Earnings Management and Analyst Following: A Simultaneous Equations Analysis," Financial Management, Financial Management Association International, vol. 43(2), pages 355-390, June.
  90. Chung, Richard & Firth, Michael & Kim, Jeong-Bon, 2005. "Earnings management, surplus free cash flow, and external monitoring," Journal of Business Research, Elsevier, vol. 58(6), pages 766-776, June.
  91. Hooks, Jill & Stewart, Ross, 2015. "The changing role of accounting: From consumers to shareholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 86-101.
  92. Deng, Lu & Li, Sifei & Liao, Mingqing & Wu, Weixing, 2013. "Dividends, investment and cash flow uncertainty: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 27(C), pages 112-124.
  93. Saskia Kohlhase & Jochen Pierk, 2021. "Tax rule changes and the timing of asset write‐offs in loss firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 815-840, May.
  94. 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.
  95. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
  96. Zalata, Alaa Mansour & Tauringana, Venancio & Tingbani, Ishmael, 2018. "Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?," International Review of Financial Analysis, Elsevier, vol. 55(C), pages 170-183.
  97. Iatridis, George & Dimitras, Augustinos I., 2013. "Financial crisis and accounting quality: Evidence from five European countries," Advances in accounting, Elsevier, vol. 29(1), pages 154-160.
  98. Sam Bock Park & Sung-Kyoo Kim & Sangryul Lee, 2021. "Earnings Management of Insolvent Firms and the Prediction of Corporate Defaults via Discretionary Accruals," IJFS, MDPI, vol. 9(2), pages 1-24, March.
  99. Seppo Kinkki, 2008. "Minority Protection and Dividend Policy in Finland," European Financial Management, European Financial Management Association, vol. 14(3), pages 470-502, June.
  100. Ugur Lel, 2019. "The role of foreign institutional investors in restraining earnings management activities across countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(6), pages 895-922, August.
  101. Xingqiang Du & Shaojuan Lai, 2018. "Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China," Journal of Business Ethics, Springer, vol. 147(3), pages 565-593, February.
  102. Filip, Andrei & Raffournier, Bernard, 2014. "Financial Crisis And Earnings Management: The European Evidence," The International Journal of Accounting, Elsevier, vol. 49(4), pages 455-478.
  103. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
  104. Hamadi Matoussi & Imen Mahfoudh, 2006. "Composition du conseil d'administration et gestion opportuniste des résultats," Post-Print halshs-00548058, HAL.
  105. Sondes Draief & Adel Chouaya, 2012. "Effet de la gestion comptable et réelle des résultats sur le coût de la dette : analyse avant et après SOX," Post-Print hal-00691020, HAL.
  106. Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013. "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5186-5207.
  107. Ball, Ray & Shivakumar, Lakshmanan, 2008. "Earnings quality at initial public offerings," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 324-349, August.
  108. Zhaoyang Gu & Chi-Wen Lee & Joshua Rosett, 2005. "What Determines the Variability of Accounting Accruals?," Review of Quantitative Finance and Accounting, Springer, vol. 24(3), pages 313-334, May.
  109. Johnson, Marilyn F. & Nelson, Karen K. & Frankel, Richard M., 2002. "The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality," Research Papers 1696r, Stanford University, Graduate School of Business.
  110. Ni, Xiaoran, 2020. "Does stakeholder orientation matter for earnings management: Evidence from non-shareholder constituency statutes," Journal of Corporate Finance, Elsevier, vol. 62(C).
  111. Fung, Simon Y.K. & Goodwin, John, 2013. "Short-term debt maturity, monitoring and accruals-based earnings management," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 67-82.
  112. Ajina, Aymen & Habib, Aymen, 2017. "Examining the relationship between earning management and market liquidity," Research in International Business and Finance, Elsevier, vol. 42(C), pages 1164-1172.
  113. Walid Ben Amar & Daniel Zéghal, 2006. "La communication volontaire d'information par les entreprises en difficulté financière," Post-Print halshs-00548087, HAL.
  114. Andreou, Christoforos K. & Andreou, Panayiotis C. & Lambertides, Neophytos, 2021. "Financial distress risk and stock price crashes," Journal of Corporate Finance, Elsevier, vol. 67(C).
  115. Krieger, Kevin & Mauck, Nathan & Pruitt, Stephen W., 2021. "The impact of the COVID-19 pandemic on dividends," Finance Research Letters, Elsevier, vol. 42(C).
  116. Aobdia, Daniel & Cheng, Lin, 2018. "Unionization, product market competition, and strategic disclosure," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 331-357.
  117. 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.
  118. Adam Bordeman & Peter Demerjian, 2022. "Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1741-1774, December.
  119. Phung Anh Thu & Thai Hong Thuy Khanh & Nguyen Tran Thai Ha & Nguyen Vinh Khuong, 2018. "Perceived Audit Quality, Earnings Management and Cost of Debt Capital: Evidence from the Energy Listed Firms on Vietnam s Stock Market," International Journal of Energy Economics and Policy, Econjournals, vol. 8(6), pages 120-127.
  120. Kallunki, J. -P. & Martikainen, T., 1999. "Financial failure and managers' accounting responses: Finnish evidence," Journal of Multinational Financial Management, Elsevier, vol. 9(1), pages 15-26, January.
  121. Andreas Charitou & Irene Karamanou & Anastasia Kopita, 2018. "The determinants and valuation effects of classification choice on the statement of cash flows," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 613-650, September.
  122. Jonas Heese, 2022. "Does Industry Employment of Active Regulators Weaken Oversight?," Management Science, INFORMS, vol. 68(12), pages 9198-9218, December.
  123. Louis, Henock & Robinson, Dahlia, 2005. "Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 361-380, June.
  124. Brent Ambrose & Xun Bian, 2010. "Stock Market Information and REIT Earnings Management," Journal of Real Estate Research, American Real Estate Society, vol. 32(1), pages 101-138.
  125. Tang, Hui-wen & Chen, Anlin & Chang, Chong-Chuo, 2013. "Insider trading, accrual abuse, and corporate governance in emerging markets — Evidence from Taiwan," Pacific-Basin Finance Journal, Elsevier, vol. 24(C), pages 132-155.
  126. Jeong, Seok Woo & Rho, Joonhwa, 2004. "Big Six auditors and audit quality: The Korean evidence," The International Journal of Accounting, Elsevier, vol. 39(2), pages 175-196.
  127. Jennifer Boutant & Marie-Anne Verdier, 2013. "Les Strategies De Communication Sur La Performance : Le Cas Des Societes Francaises En Difficulte," Post-Print hal-00991974, HAL.
  128. Ali Anvary Rostamy & Mohammad Aghaee & Vahid Biglari, 2008. "Empirical Investigation of the Ability of Sensitivity of Stock Prices to Earnings News in Predicting Earnings Management and Management Forecast Errors," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 15(3), pages 209-228, December.
  129. Asquith, Paul & Beatty, Anne & Weber, Joseph, 2005. "Performance pricing in bank debt contracts," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 101-128, December.
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