Earnings Smoothing and Bankruptcy Risk in Liquidating Private Firms
نویسندگان
چکیده
منابع مشابه
Earnings Management and the Effect of Earnings Quality in Relation to Bankruptcy Level (Firms Listed at the Tehran Stock Exchange)
This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...
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The main objective of this study was to investigate the effect of income smoothing on investors reaction to Earnings Persistence of companies listed on the Stock Exchange in Tehran. The population of the study was companies listed on the Stock Exchange in Tehran, the sample size due to screening method and after removing outliers is equal to 118 companies. In this study, earnings persistence an...
متن کاملearnings management and the effect of earnings quality in relation to bankruptcy level (firms listed at the tehran stock exchange)
this paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the tehran stock exchange from 2007 to 2012.the earnings quality is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...
متن کاملFirms, Assignments, and Earnings
T he U.S. distribution of labor earnings is highly skewed to the right. Roughly, the lowest 50 percent of U.S. households, as measured by individual labor earnings, make 10 percent of total labor earnings. The next lowest 30 percent earn approximately 30 percent and highest 10 percent make 40 percent.1 Earnings are also related to a person’s position within a firm and employment at a particular...
متن کاملChain of Firms Bankruptcy
A link in production network is usually a creditordebtor relationship. If a firm goes into financial insolvency state or bankruptcy, then firms on its upstream can have secondary effect from the bankruptcy. By using the recent 10 years data of bankruptcy in japan, we show that these causes of “link effect” are by no means negligible. Indeed, nearly 20% of total debt (a few percent of GDP) is du...
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ژورنال
عنوان ژورنال: Asian Journal of Finance & Accounting
سال: 2018
ISSN: 1946-052X
DOI: 10.5296/ajfa.v10i1.12904