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Year 2017, Volume: 7 Issue: 3, 213 - 219, 01.09.2017

Sara Hassanpour Mehdi Nazemi Ardakani

Abstract

The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools

Year 2017, Volume: 7 Issue: 3, 213 - 219, 01.09.2017

Sara Hassanpour Mehdi Nazemi Ardakani

Abstract

The purpose of this research is the effect of pre-bankruptcy financial distress on earnings management tools in the listed companies in Tehran stock exchange. The sample of this study is 133 of listed companies in Tehran stock exchange in which have been examined during 2010 to 2014. In this research, independent variable is pre-bankruptcy financial that is estimated according to the criteria of Staw et al (1983) and earnings management tools as dependent variable include real activity manipulation and accrual manipulation were considered. Independent T test was used in econometric software Eviews 9 to test the research hypotheses. The results of this hypothesis showed that there was a significant positive relationship between pre-bankruptcy financial distress and real activities management and accrual manipulation.

Keywords

pre-bankruptcy earnings management financial distress real activity manipulation accrual manipulation

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Details

Other ID JA53PY63EY
Journal Section Research Article
Authors

Sara Hassanpour This is me

Mehdi Nazemi Ardakani This is me

Publication Date September 1, 2017
Published in Issue Year 2017 Volume: 7 Issue: 3

Cite

APA Hassanpour, S., & Ardakani, M. N. (2017). The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. International Review of Management and Marketing, 7(3), 213-219.
AMA Hassanpour S, Ardakani MN. The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. IRMM. September 2017;7(3):213-219.
Chicago Hassanpour, Sara, and Mehdi Nazemi Ardakani. “The Effect of Pre-Bankruptcy Financial Distress on Earnings Management Tools”. International Review of Management and Marketing 7, no. 3 (September 2017): 213-19.
EndNote Hassanpour S, Ardakani MN (September 1, 2017) The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. International Review of Management and Marketing 7 3 213–219.
IEEE S. Hassanpour and M. N. Ardakani, “The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools”, IRMM, vol. 7, no. 3, pp. 213–219, 2017.
ISNAD Hassanpour, Sara - Ardakani, Mehdi Nazemi. “The Effect of Pre-Bankruptcy Financial Distress on Earnings Management Tools”. International Review of Management and Marketing 7/3 (September 2017), 213-219.
JAMA Hassanpour S, Ardakani MN. The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. IRMM. 2017;7:213–219.
MLA Hassanpour, Sara and Mehdi Nazemi Ardakani. “The Effect of Pre-Bankruptcy Financial Distress on Earnings Management Tools”. International Review of Management and Marketing, vol. 7, no. 3, 2017, pp. 213-9.
Vancouver Hassanpour S, Ardakani MN. The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. IRMM. 2017;7(3):213-9.