• 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, ...