Financial distress, earnings management and market pricing of accruals during the global financial crisis
By Ahsan Habib, B. Bhuiyan, A. Islam. 2013
258 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/c4599876ebe225b031c8d79753eeffc1e94212a5
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In Accounting
In Strategy and Management
Citations in the corpus
- Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015, unknown): “Hence, for conservative management, managers would take opportunity to conceal such a deteriorating performance by choosing different accounting methods that increase income and could conceal the loss (Habib, Bhuiyan & Islam, 2013).”
- Corporate Governance Quality and Earnings Management: Evidence from Jordan (2016, background): “Previous research reported that management may resort to accounting choices that increase income to conceal poor performance (Campello et al., 2011; Habib et al., 2013).”