Investigate the effect of real earnings management on bankruptcy predication models

Investigate the effect of real earnings management on bankruptcy predication models

In recent years, some managers have been smoothing income with real activities and accrual items in companies. They have been effecting on reported profits by utilization of earnings management instruments. Financial distress and bankruptcy are significant issues in the economics and accounting lite...

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Bibliographic Details
Main Authors: Nezamoddin Rahimian, seyedjavad mirabbasi, Atena Khazen
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2018-12-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
real earnings management
bankruptcy prediction model
abnormal production costs
abnormal optional disbursement
abnormal operational cash flow
modified altman model
Online Access:https://qjma.atu.ac.ir/article_9953_16a2ede05a3bcde55352bbdb72f8417a.pdf

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https://qjma.atu.ac.ir/article_9953_16a2ede05a3bcde55352bbdb72f8417a.pdf

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