[PDF] Top 20 The effect of financial distress on earnings management : an italian case study

... objective of the present paper is to investigate and provide further insight on an issue that, especially in this period following a severe financial crisis, has proven to be extremely ... See full document

... one of the most controversial studies in the past few years. An official balance sheet normally shows the difference between total assets and total liabilities as the total ... See full document

... Because of the high p-values, one can question the validity of these ...this effect should be tested for in a more comprehensive study, with an extended ...span. ... See full document

... that the way firms engage in earnings management may depend on the stage of ...from financial problems and improving performance, firms may engage in income-increasing ... See full document

... presented an empirical study to find important issues as barriers for investment on TSE ...market. The study categorized the issues into two groups of real world and legal ... See full document

... in financial statements. “Deferred tax expense is a component of a firm’s total income tax expense and reflects the tax effects of temporary differences between book income ...to the ... See full document

... Through an in-depth case study, focusing a small and young firm from computing industry, the present dissertation investigated, adopting a longitudinal and dynamic perspective, how the ... See full document

... Earnings management (EM) is a current problem that affects not only firms, but also the financial markets in which they are ...violation of debt covenants, to investments in projects ... See full document

... have the same ...for the efficient market hypothesis (EMH) which states that stock prices incorporates all information, being impossible to outperform the ...ownership. On the other ... See full document

... presented an empirical investigation to investigate the relationship between knowledge management and organizational change in one of Iranian producers of wire and ...cable. The ... See full document

... A study that analyses the impact of financial crisis may have on audit quality and its consequences on earnings quality is the study of Mollik et ... See full document

... predict the future performance looking at past ...evidence of short- term persistence. Ferreira et al. (2018) study mutual fund performance outside the ...where the financial ... See full document

... dynamic, the question is how to establish a flow of information and know-how ( Blackler, ...knowledge management in virtual organizations. Using the example of a case ... See full document

... Waste of time is one of the most costly tasks that usually is done; so, this important resource must be exploitedin the best way through creativity (kay Barbara, ...2011:26-27). The ... See full document

... presents an empirical investigation to study the relationship between human resource management and financial performance of some Iranian ...banks. The proposed ... See full document

... (1968) study was the irst to predict bankruptcy in ...statuses. The US Federal Deposit Insurance Corporation proposes ive components for analyzing bank safety: (a) Capital adequacy is a key component ... See full document

... implementation of MK needs aligning the contributions of key organizational actors, promoting the development of knowledge networks and providing support by delivering a purposeful ... See full document

... moderation on personality traits, emotions, satisfaction, and ...extended the previous servicescape literature and investigated servicescapes as a moderating variable on a comprehensive model ... See full document

... by the results of research Marck Pamela Megna and Klock (1993) prove that intangible capital has contributed to the value of Tobin's Q (firm ...a study of companies listed ... See full document

... out of his backpack, a phone call came to him. In the second picture, the boy was staring at someone in the picture and said, “I miss you too” with a sweet ...one of the people ... See full document