Financial distress and earnings management: Indian scenario

Published in: South African Journal of Accounting Research
Volume 40 , issue 3, pages: 238–256

DOI: 10.1080/10291954.2025.2560746

Author(s): Aakruti PatelInstitute of Management, Nirma University, India, Nikunj PatelInstitute of Management, Nirma University, India,

Keywords: Accrual earnings management, real earnings management, classification shifting, phases of financial distress,

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