Browsing by Subject "Earnings management"

Now showing items 1-4 of 4

    • Article  

      Earnings behaviour of financially distressed firms: The role of institutional ownership 

      Charitou, Andreas; Lambertides, Neophytos; Trigeorgis, Lenos (2007)
      Using a sample of 859 U.S. bankruptcy-filing firms over the period 1986-2004, we examine the earnings behaviour of managers during the distressed period by looking at sources of abnormal accruals prior to the bankruptcy-filing ...
    • Article  

      Earnings Management Around Share Repurchases: A Note 

      Vafeas, Nikos; Vlittis, Adamos; Katranis, Philippos; Ockree, Kanalis (2003)
      This work examines a subset of the important area of earnings management. Specifically, it seeks to identify the extent of earnings management preceding self-tender offers for a sample of U.S. firms. Pre-repurchase total ...
    • Doctoral Thesis  Open Access

      Golden parachutes, earnings management and information asymmetry 

      Charalambous, Charoulla M. (Πανεπιστήμιο Κύπρου, Σχολή Οικονομικών Επιστημών και Διοίκησης / University of Cyprus, Faculty of Economics and Management, 2017-01)
      Η πρόσφατη χρηματοπιστωτική κρίση θεωρείται ότι είναι η χειρότερη χρηματοπιστωτική κρίση στην οικονομική ιστορία με αποτέλεσμα την κατάρρευση πολλών χρηματοπιστωτικών ιδρυμάτων, την κάμψη των αγορών κεφαλαίου και την ...
    • Article  

      Managerial discretion in distressed firms 

      Charitou, Andreas; Lambertides, Neophytos; Trigeorgis, Lenos (2007)
      This study examines the earnings management behaviour of 455 distressed US firms that filed for bankruptcy during the period 1986-2001. We examine (a) possible earnings management during the years prior to bankruptcy-filing, ...