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This study examines the earnings management behaviour of 455 distressed US firms that filed for bankruptcy during the … stock returns. Our results are consistent with downwards earnings management 1 year prior to the bankruptcy-filing. Results … also show that (a) firms receiving unqualified audit opinions 4 or 5 years prior to the bankruptcy-filing event manage …
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Entrepreneurship as Practice: An Overview -- An Entrepreneurship as Practice Framing of Entrepreneurial Learning and the Entrepreneurial Process -- Entrepreneurial Self-identity, Social Ties and Self-efficacy Affecting Persuasion Ability -- Returnee Entrepreneurship in China: The Multi-faced...
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