Earnings management of distressed firms during debt renegotiation

By N. Saleh, Kamran Ahmed. 2005

180 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5e2fdd1b21548777ffeafda5716e83eb5896ee62

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Citations in the corpus

Ownership Structure and Earnings Management in Malaysian Listed Companies: The Size Effect (2008, methodology): “In the Malaysian environment, although there is no formal test on the power of the Jones Model, there have been many studies conducted using this model, for example: Ahmed, Godfrey and Mohd-Saleh (2008), Mohd-Saleh and Ahmed (2007) and Mohd-Saleh and Ahmed (2005).”
Choice of auditors and earnings management during the Asian financial crisis (2007, background): “commonly documented to occur in mid-1997 (Pilbeam, 2001; Saleh and Ahmed, 2005), it”
Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle (2018, unknown): “1994; Jaggi and Lee 2002; Peltier-Rivest 1999; Saleh and Ahmed 2005).”
Earnings quality in ex‐post failed firms (2009, background): “Sweeney (1994) and DeFond and Jiambalvo (1994) find evidence consistent with this hypothesis.”
Earnings Management in Malaysian IPOs: The East Asian Crisis, Ownership Control and Post-IPO Performance (2011, unknown): “, 2001; Mohd Saleh and Ahmed, 2005). Similarly, the impact of an earlier economic crisis (the 1990 Persian Gulf Crisis) on earnings management propensity was highlighted by Han and Wang (1998). Thus, it can be hypothesised that incentives to manage earnings to compensate for poor trading and reduced”
Financial Crisis And Earnings Management: The European Evidence (2014, background): “Because such covenants are partially based on earnings (Dichev and Skinner, 2002), income-increasing manipulations should reduce the probability of violations (DeFond and Jiambalvo, 1994; Sweeney, 1994; Saleh and Ahmed, 2005; Iatridis and Kadorinis, 2009).”
The influence of board independence, competency and ownership on earnings management in Malaysia (2009, unknown): “However, based on agency theory and prior research such as Warfield et al. (1995) and Mohd Saleh et al. (2005), we expect that there is a negative relationship between earnings management and management ownership.”