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Campa, Domenico ; Camacho Miñano, María del Mar | Facultad de Ciencias Económicas y Empresariales. Decanato | 2013-05Firms’ bankruptcy is a problem not only related to companies but also affects social welfare. Analysing a matched sample of bankrupt and healthy unlisted companies from a code law institutional setting (Spain), this paper has three main objectiv[...]texto impreso
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[...]
