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Earnings Manipulation and Financial Distress in the Eurozone and the Role of Auditor Size during the Current Recession
Journal of East-West Business Pub Date : 2020-11-23 , DOI: 10.1080/10669868.2020.1848963
Maria I. Kyriakou 1
Affiliation  

Abstract

This study aims to investigate the impact of financial distress on discretionary accruals, i.e. earnings manipulation, and the role of the Big4 or non-Big4 auditors during the economic recession. The four biggest Eurozone countries (Germany, France, Italy and Spain) are examined using the generalized method of moments (GMM) methodology, and the years have been separated into pre-crisis and in-crisis periods based on the negative and positive change in GDP, respectively. The findings suggest that earnings manipulation is prevalent in Italy for non-financial companies audited by both Big4 and non-Big4 auditors during the two periods.



中文翻译:

欧元区的收入操纵和财务困境以及当前经济衰退期间审计师规模的作用

摘要

这项研究旨在调查财务困境对可支配应计项目(即收入操纵)的影响,以及经济衰退期间Big4或非Big4审计师的作用。欧元区四个最大的国家(德国,法国,意大利和西班牙)使用广义矩量法(GMM)进行了研究,并且根据欧元区的负向和正向变化将年份分为危机前和危机时期。 GDP。调查结果表明,在这两个时期内,由Big4和非Big4审计员审计的非金融公司的收入操纵在意大利十分普遍。

更新日期:2020-11-23
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