TY  - JOUR
AU  - Campa, Domenico
AU  - Camacho Miñano, María del Mar
PY  - 2015
DO  - 10.1016/j.irfa.2015.07.004
SN  - 10575219
UR  - https://hdl.handle.net/20.500.14352/23809
T2  - International Review of Financial Analysis
AB  - Previous literature finds that situations that put managers under significant levels of pressure (e.g. IPO, upcoming credit rating changes, violation of debt covenant, etc.) might affect the way earnings are manipulated. The aim of this study is to...
LA  - eng
M2  - 222
PB  - JAI Press
KW  - Bankruptcy
KW  - Earnings management
KW  - Real activity manipulation
KW  - Accrual manipulation
KW  - SMEs
KW  - Panel data
TI  - The impact of SME’s pre-bankruptcy financial distress on earnings management tools
TY  - journal article
VL  - 42
ER  -