DocumentCode
2193178
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
fYear
2009
fDate
20-22 Sept. 2009
Firstpage
1
Lastpage
3
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.
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;
fLanguage
English
Publisher
ieee
Conference_Titel
Management and Service Science, 2009. MASS '09. International Conference on
Conference_Location
Wuhan
Print_ISBN
978-1-4244-4638-4
Type
conf
DOI
10.1109/ICMSS.2009.5305480
Filename
5305480
Link To Document