The impact of financial difficulties on earnings management strategies: The case of Italian non-listed firms
(2020)
Journal Article
Matonti, G., Tommasetti, A., Torre, C., & Tucker, J. (2020). The impact of financial difficulties on earnings management strategies: The case of Italian non-listed firms. African Journal of Business Management, 14(11), 511-528. https://doi.org/10.5897/AJBM2020.9105
This study investigates the impact of the degree of financial distress on the earnings management activities of Italian non-listed firms. The extant literature provides mixed evidence on this relationship for listed firms. We find a positive (negativ... Read More about The impact of financial difficulties on earnings management strategies: The case of Italian non-listed firms.