The Role of Earnings Management in Theoretical Development and Improving the Efficiency of Accounting-Based Financial Distress Prediction Models
Examining the theoretical foundations of earnings management shows that companies have stronger incentive to use earnings management at the pre-bankruptcy stage. Consequently, accounting-based determinants retrieved from financial statements may be biased factors for financial distress. In this pape...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Islamic Azad University of Arak
2021-07-01
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| Series: | Advances in Mathematical Finance and Applications |
| Subjects: | |
| Online Access: | http://amfa.iau-arak.ac.ir/article_670649_0c963ec3e25b523d35bc20107620dc9b.pdf |