Financial Risk Ratios and Earnings Management: Reducing Uncertainties in Shariah-compliant Companies

Financial Risk Ratios and Earnings Management: Reducing Uncertainties in Shariah-compliant Companies

This study examines whether Shariah-compliant companies practice earnings management by investigating the relationship among the risk of financial distress, leverage, and free cash flow in discretionary accruals, which function as a substitute for earnings management. This empirical research i...

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Bibliographic Details
Main Authors: Soheil Kazemian, Siti Mazidah Hanif, Zuraidah Mohd Sanusi, Mohd Hassan Che Haat
Format: Article
Language:Arabic
Published: Universiti Sultan Azlan Shah 2018-01-01
Series:Global Journal Al-Thaqafah
Subjects:
Earnings management
Free cash flow
Financial distress
Shariah-compliant companies
Malaysia
Online Access:http://www.gjat.my/gjat2018si/SI2018-01.pdf

Internet

http://www.gjat.my/gjat2018si/SI2018-01.pdf

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