S Jones - Journal of Accounting Literature, 2023 - emerald.com
Purpose This study updates the literature review of Jones (1987) published in this journal. The study pays particular attention to two important themes that have shaped the field over …
This study examines the antecedents and consequences of credit risk (CR) in Iraqi banks' context from 2011 to 2020. POLS, FEM, and REM regression estimators were used to test …
EI Altman, M Balzano, A Giannozzi… - Journal of Small …, 2023 - Taylor & Francis
ABSTRACT SME default prediction is a long-standing issue in the finance and management literature. Proper estimates of the SME risk of failure can support policymakers in …
This study examines the relationship between financial distress and environmental, social, and governance (ESG) disclosure. We hypothesize that financially distressed firms are …
UB Yousaf, K Jebran, M Wang - Corporate Governance: The …, 2021 - emerald.com
Purpose The purpose of this study is to explore whether different board diversity attributes (corporate governance aspect) can be used to predict financial distress. This study also aims …
DBC Viana Jr, I Lourenço, EL Black - Accounting Research Journal, 2022 - emerald.com
Purpose The purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors …
MA ElBannan - Emerging Markets Review, 2021 - Elsevier
This study explores the main determinants of financial distress in 11 emerging countries. Using two-way cluster-robust standard errors, evidence shows that matured, profitable …
F Bravo-Urquiza, E Moreno-Ureba - Research in International Business and …, 2021 - Elsevier
This paper analyzes whether the compliance with corporate governance codes helps to mitigate the financial distress of firms. We examine three different levels of compliance …
J Jia, Z Li - Australian Accounting Review, 2022 - Wiley Online Library
This study examines the association between corporate environmental performance and financial distress. Using a sample of Australian firms, we find that environmental …