search query: @author Kallunki, J. / total: 3
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| Author: | Kallunki, J. Martikainen, T. |
| Title: | Financial failure and managers' accounting responses: Finnish evidence |
| Journal: | Journal of Multinational Financial Management
1999 : JAN, VOL. 9:1, p. 15-26 |
| Index terms: | FINANCE MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | This paper proves new evidence on the earnings management adopted by the managers of financially troubled Finnish firms. Data from Finland are used, because the Finnish accounting legislation provides extensive opportunities for firms to manage their reported earnings figures. Moreover, the extent of discretionary accruals can be directly measured from the published Finnish income statements. |
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