Sara Hassanpour, Mehdi Nazemi Ardakani

87120

The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools

The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools

The purpose of this research is the effect of pre-bankruptcy financial distress on earnings management tools in the listed companies in Tehran stock exchange. The sample of this study is 133 of listed companies in Tehran stock exchange in which have been examined during 2010 to 2014. In this research, independent variable is pre-bankruptcy financial that is estimated according to the criteria of Staw et al (1983) and earnings management tools as dependent variable include real activity manipulation and accrual manipulation were considered. Independent T test was used in econometric software Eviews 9 to test the research hypotheses. The results of this hypothesis showed that there was a significant positive relationship between pre-bankruptcy financial distress and real activities management and accrual manipulation.
Keywords:

pre-bankruptcy, earnings management, financial distress real activity manipulation, accrual manipulation,

PDF
International Review of Management and Marketing-Cover
  • Başlangıç: 2011
  • Yayıncı: İlhan ÖZTÜRK
Arşiv
Sayıdaki Diğer Makaleler

Using the Higher Education Performance Framework to Assess Service Quality and Satisfaction among Private University Students

Eric E. Mang’unyi, Krishna K. Govender

The relationship between Strategic Knowledge Management and Organizational Innovation (Case Study: Bushehr's medical Sciences University and Health Care Center)

Parvaneh RASTGOO

The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools

Sara Hassanpour, Mehdi Nazemi Ardakani

Do Small, Medium and Micro Enterprises Have the Capacity and will to Employ More People: Solution to Unemployment or Just a Pipe Dream?

Michael Colin CANT

Study the Role of Electronic Marketing on Business Performance with Emphasis on the Role of Market Orientation

Melika Sadat SHİRAZİ

The Model of Market Orientation, Entrepreneurial Orientation and Business Performance of Small and Medium Enterprises

Ade Octavia, Hapzi Ali

Evolution of Management Theory within 20 Century: A Systemic Overview of Paradigm Shifts in Management

Sasan Torabzadeh KHORASANİ, Maryam ALMASİFARD

Study of Effective Relationship Marketing on Service Quality Provided and Loyalty Customers (Case Study: Tehran Shahrvand Chain Stores)

Mohammad Mahmoudi MAYMAND, Ali KAZEMİ, Nazanin Sadat FATEHİ

Total Quality Management Tools: Are they Necessary for Improving Service Quality and Customer Satisfaction?

Tasneem F. ALFALAH

A Study of the Determinants Influencing Customer Satisfaction in the Medical Tourism Industry in Jordan

Mohammad Nayef Alsarayreh, Mohammad Sultan Majed Mahasneh, Kafa Hmoud Abdallah Al Nawaiseh