Title :
Notice of Retraction
Measuring Earnings Manipulation in the Financial Distress Firms
Author :
Hsiao-Fen Hsiao ; Ai-Chi Hsu
Author_Institution :
Dept. of Bus. Adm., Mingdao Univ. in Taiwan, ChangHua, Taiwan
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
The paper provides evidence that, prior to periods before financial distress, managers make earnings manipulation to veil poor corporate performance. The empirical result findings suggest that, in firms with deteriorating financial performance, that the distress firms manipulate earnings before the crisis taken place.
Keywords :
financial management; profitability; corporate performance; earnings manipulation measurement; financial distress firms; financial performance; Asset management; Audit Committee; Crisis management; Finance; Financial management; Investments; Predictive models; Welding;
Conference_Titel :
Management and Service Science, 2009. MASS '09. International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-4638-4
DOI :
10.1109/ICMSS.2009.5305480
