Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress

The aim of this study is to analyze the relationship between opportunistic behaviors (free cash flow and profitability), monitoring mechanism (leverage) and pressure behaviors (financial distress) toward earnings management. There are indeed several factors that could motivate the managers to manage...

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Bibliographic Details
Main Authors: Ghazali, AW (Author), Sanusi, ZM (Author), Shafie, NA (Author)
Format: Article
Language:English
Published: 2015
Subjects:
Online Access:View Fulltext in Publisher