How to cite this paper
Ranjbar, S & Amanollahi, G. (2018). The effect of financial distress on earnings management and unpredicted net earnings in companies listed on Tehran Stock Exchange.Management Science Letters , 8(9), 933-938.
Refrences
Barton, J., & Simko, P. J. (2002). The balance sheet as an earnings management constraint. The Ac-counting Review, 77(s-1), 1-27.
Bartov, E., Givoly, D., & Hayn, C. (2002). The rewards to meeting or beating earnings expecta-tions. Journal of Accounting and Economics, 33(2), 173-204.
Boonlert-U-Thai, K., Meek, G. K., & Nabar, S. (2006). Earnings attributes and investor-protection: In-ternational evidence. The International Journal of Accounting, 41(4), 327-357.
Brown, L. D., & Caylor, M. L. (2005). A temporal analysis of quarterly earnings thresholds: Propensi-ties and valuation consequences. The Accounting Review, 80(2), 423-440.
Brown, L. D., & Pinello, A. S. (2007). To what extent does the financial reporting process curb earnings surprise games?. Journal of Accounting Research, 45(5), 947-981.
Burgstahler, D., & Eames, M. (2006). Management of earnings and analysts' forecasts to achieve zero and small positive earnings surprises. Journal of Business Finance & Accounting, 33(5‐6), 633-652.
Campbell, L., Liu, L., & Martin, K. (2015). Accrual earnings management prior to delisting. Journal of Accounting and Finance, 15(3), 53.
Clarkson, P. M., Dontoh, A., Richardson, G., & Sefcik, S. E. (1992). The voluntary inclusion of earn-ings forecasts in IPO prospectuses. Contemporary Accounting Research, 8(2), 601-616.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2001). Earnings quality and stock returns (No. w8308). National bureau of economic research.
Firth, M., & Liau-Tan, C. K. (1997). Signalling models and the valuation of new issues: An examination of IPOs in Singapore. Pacific-Basin Finance Journal, 5(5), 511-526.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attrib-utes. The Accounting Review, 79(4), 967-1010.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of accounting and economics, 18(1), 3-42.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual esti-mation errors. The Accounting Review, 77(s-1), 35-59.
Gordon, M. J. (1971). Towards a theory of financial distress. The Journal of Finance, 26(2), 347-356.
Habib, A. (2004). Impact of earnings management on value-relevance of accounting information: Em-pirical evidence from Japan. Managerial Finance, 30(11), 1-15.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implica-tions for standard setting. Accounting Horizons, 13(4), 365-383.
Howe, J. S., & Houston, R. (2015). Earnings management, earnings surprises, and distressed firms. Accounting and Finance Research, 5(1), 64.
Jennifer Ho, L. C., Liu, C. S., & Ouyang, B. (2012). Bloated balance sheet, earnings management, and forecast guidance. Review of Accounting and Finance, 11(2), 120-140.
Jensen, M. C. (2004). The agency costs of overvalued equity and the current state of corporate fi-nance. European Financial Management, 10(4), 549-565.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.
Li, F., Abeysekera, I., & Ma, S. (2011). Earnings management and the effect of earnings quality in rela-tion to stress level and bankruptcy level of Chinese listed firms.
Livnat, J., & Mendenhall, R. R. (2006). Comparing the post–earnings announcement drift for surprises calculated from analyst and time series forecasts. Journal of Accounting Research, 44(1), 177-205.
Lo, K. (2008). Earnings management and earnings quality. Journal of Accounting and Economics, 45(2-3), 350-357.
Matsumoto, D. A. (2002). Management's incentives to avoid negative earnings surprises. The Account-ing Review, 77(3), 483-514.
Newton, G. W. (2009). Bankruptcy and Insolvency Accounting, Volume 1: Practice and Proce-dure (Vol. 1). John Wiley & Sons.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Ac-counting and Economics, 42(3), 335-370.
Bartov, E., Givoly, D., & Hayn, C. (2002). The rewards to meeting or beating earnings expecta-tions. Journal of Accounting and Economics, 33(2), 173-204.
Boonlert-U-Thai, K., Meek, G. K., & Nabar, S. (2006). Earnings attributes and investor-protection: In-ternational evidence. The International Journal of Accounting, 41(4), 327-357.
Brown, L. D., & Caylor, M. L. (2005). A temporal analysis of quarterly earnings thresholds: Propensi-ties and valuation consequences. The Accounting Review, 80(2), 423-440.
Brown, L. D., & Pinello, A. S. (2007). To what extent does the financial reporting process curb earnings surprise games?. Journal of Accounting Research, 45(5), 947-981.
Burgstahler, D., & Eames, M. (2006). Management of earnings and analysts' forecasts to achieve zero and small positive earnings surprises. Journal of Business Finance & Accounting, 33(5‐6), 633-652.
Campbell, L., Liu, L., & Martin, K. (2015). Accrual earnings management prior to delisting. Journal of Accounting and Finance, 15(3), 53.
Clarkson, P. M., Dontoh, A., Richardson, G., & Sefcik, S. E. (1992). The voluntary inclusion of earn-ings forecasts in IPO prospectuses. Contemporary Accounting Research, 8(2), 601-616.
Chan, K., Chan, L. K., Jegadeesh, N., & Lakonishok, J. (2001). Earnings quality and stock returns (No. w8308). National bureau of economic research.
Firth, M., & Liau-Tan, C. K. (1997). Signalling models and the valuation of new issues: An examination of IPOs in Singapore. Pacific-Basin Finance Journal, 5(5), 511-526.
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attrib-utes. The Accounting Review, 79(4), 967-1010.
Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of accounting and economics, 18(1), 3-42.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting Review, 70(2), 193-225.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual esti-mation errors. The Accounting Review, 77(s-1), 35-59.
Gordon, M. J. (1971). Towards a theory of financial distress. The Journal of Finance, 26(2), 347-356.
Habib, A. (2004). Impact of earnings management on value-relevance of accounting information: Em-pirical evidence from Japan. Managerial Finance, 30(11), 1-15.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implica-tions for standard setting. Accounting Horizons, 13(4), 365-383.
Howe, J. S., & Houston, R. (2015). Earnings management, earnings surprises, and distressed firms. Accounting and Finance Research, 5(1), 64.
Jennifer Ho, L. C., Liu, C. S., & Ouyang, B. (2012). Bloated balance sheet, earnings management, and forecast guidance. Review of Accounting and Finance, 11(2), 120-140.
Jensen, M. C. (2004). The agency costs of overvalued equity and the current state of corporate fi-nance. European Financial Management, 10(4), 549-565.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.
Li, F., Abeysekera, I., & Ma, S. (2011). Earnings management and the effect of earnings quality in rela-tion to stress level and bankruptcy level of Chinese listed firms.
Livnat, J., & Mendenhall, R. R. (2006). Comparing the post–earnings announcement drift for surprises calculated from analyst and time series forecasts. Journal of Accounting Research, 44(1), 177-205.
Lo, K. (2008). Earnings management and earnings quality. Journal of Accounting and Economics, 45(2-3), 350-357.
Matsumoto, D. A. (2002). Management's incentives to avoid negative earnings surprises. The Account-ing Review, 77(3), 483-514.
Newton, G. W. (2009). Bankruptcy and Insolvency Accounting, Volume 1: Practice and Proce-dure (Vol. 1). John Wiley & Sons.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Ac-counting and Economics, 42(3), 335-370.