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Profit status of microfinance institutions and incentives for earnings management · Study

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ArticleProfit status of microfinance institutions and incentives for earnings management

Rodrigo de Oliveira Leite2020

Article2020

Profit status of microfinance institutions and incentives for earnings management

Rodrigo de Oliveira Leite · Layla Mendes · Rafael de Lacerda Moreira

26 citations·0/0 files stored·Research in International Business and Finance

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Corporate Governance and Financial Management

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1991Earnings Management During Import Relief Investigations 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2005The market pricing of accruals quality 2001Forecasting Bankruptcy More Accurately: A Simple Hazard Model 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

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Year2020

Typearticle

Published2020-06-02

VenueResearch in International Business and Finance

ISSN-L0275-5319

Languageen

Citations26

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.ribaf.2020.101255

openalex_workW3033993572

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