Browsing Τμήμα Λογιστικής και Χρηματοοικονομικής / Department of Accounting and Finance by Subject "Distress"

Now showing items 1-2 of 2

    • 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  

      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, ...