...Dante Baiardo C. Viana Jr; Isabel Lourenço; Ervin L. Black Purpose The purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors play in that association. Design/methodology/approach...

...Afroditi Papadaki; Olga-Chara Pavlopoulou-Lelaki Purpose The purpose of this study is to examine the sophistication (accuracy, bias, informativeness for changes in accruals) and market pricing of analysts’ cash flow forecasts for Eurozone listed firms and the effects of financial distress...

...Neerav Nagar; Kaustav Sen Purpose This paper aims to examine whether financially distressed firms manipulate core or operating income through the misclassification of operating expenses as income-decreasing special items. Design/methodology/approach This sample comprises firms in the USA...