TY  - JOUR
TT  - The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools
AU  - Hassanpour, Sara
AU  - Ardakani, Mehdi Nazemi
PY  - 2017
DA  - September
JF  - International Review of Management and Marketing
JO  - IRMM
PB  - İlhan ÖZTÜRK
WT  - DergiPark
SN  - 2146-4405
SP  - 213
EP  - 219
VL  - 7
IS  - 3
KW  - pre-bankruptcy
KW  - earnings management
KW  - financial distress
KW  - real activity manipulation
KW  - accrual manipulation
N2  - 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.
UR  - https://dergipark.org.tr/tr/pub/irmm/issue//356005
L1  - https://dergipark.org.tr/tr/download/article-file/367732
ER  -