Earnings management and firm financial motives: A financial investigation of UK listed firms
By G. Iatridis, George Kadorinis. 2009
144 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/6c9ed872297017fc05e8ca839fb63d39001e2e73
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In Accounting
In Strategy and Management
Citations in the corpus
- 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 impact of SME’s pre-bankruptcy financial distress on earnings management tools (2015, background): “Indeed, bankrupt companiesmanipulate earnings upwards in comparison with healthy firms (Campa & Camacho-Miñano, 2014; Rosner, 2003) and, in some cases, entities do that to ‘clean’ the negative signals of financial distress (Iatridis & Kadorinis, 2009; Jaggi & Lee, 2002; Sweeney, 1994).”