Financial distress and accrual and real earnings management in Polish public companies

Financial distress and accrual and real earnings management in Polish public companies

Purpose: The study aims to assess differences in accrual and real earnings management strategies between financially distressed and non-distressed companies. The research sample includes public non-financial companies in Poland.Methodology/approach: Based on the GICS classification, cross-sectional...

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Bibliographic Details
Main Authors: Joanna Lizińska, Leszek Czapiewski
Format: Article
Language:English
Published: Rada Naukowa SKwP 2023-03-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
financial distress
accrual earnings management
real earnings management
abnormal accruals
abnormal operating cash flow
abnormal production costs
Online Access:http://ztr.skwp.pl/gicid/01.3001.0016.2908

Internet

http://ztr.skwp.pl/gicid/01.3001.0016.2908

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