EN
The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools
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
Ayrıntılar
Birincil Dil
İngilizce
Konular
-
Bölüm
-
Yayımlanma Tarihi
1 Eylül 2017
Gönderilme Tarihi
1 Eylül 2017
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 2017 Cilt: 7 Sayı: 3
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. https://izlik.org/JA67BT63MB
AMA
1.Hassanpour S, Ardakani MN. The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. IRMM. 2017;7(3):213-219. https://izlik.org/JA67BT63MB
Chicago
Hassanpour, Sara, ve Mehdi Nazemi Ardakani. 2017. “The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools”. International Review of Management and Marketing 7 (3): 213-19. https://izlik.org/JA67BT63MB.
EndNote
Hassanpour S, Ardakani MN (01 Eylül 2017) The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. International Review of Management and Marketing 7 3 213–219.
IEEE
[1]S. Hassanpour ve M. N. Ardakani, “The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools”, IRMM, c. 7, sy 3, ss. 213–219, Eyl. 2017, [çevrimiçi]. Erişim adresi: https://izlik.org/JA67BT63MB
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 (01 Eylül 2017): 213-219. https://izlik.org/JA67BT63MB.
JAMA
1.Hassanpour S, Ardakani MN. The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. IRMM. 2017;7:213–219.
MLA
Hassanpour, Sara, ve Mehdi Nazemi Ardakani. “The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools”. International Review of Management and Marketing, c. 7, sy 3, Eylül 2017, ss. 213-9, https://izlik.org/JA67BT63MB.
Vancouver
1.Sara Hassanpour, Mehdi Nazemi Ardakani. The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. IRMM [Internet]. 01 Eylül 2017;7(3):213-9. Erişim adresi: https://izlik.org/JA67BT63MB