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Keywords: financial distress
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Journal Articles
Accounting Horizons (2018) 32 (1): 29–51.
Published: 01 March 2018
...Ferdinand A. Gul; Mehdi Khedmati; Edwin KiaYang Lim; Farshid Navissi SYNOPSIS This study examines whether the relationship between managerial ability and audit fees is conditional on financial distress. We find that higher managerial ability increases audit fees in financially distressed firms...
Journal Articles
Accounting Horizons (2017) 31 (1): 23–35.
Published: 01 March 2017
...Jong Eun Lee; Robson Glasscock; Myung Seok Park SYNOPSIS This study examines whether the associations between stock returns and earnings, and stock returns and cash flows from operations (OCF), vary during periods of firm-specific financial distress. We find that a firm's stock returns are more...
Journal Articles
Accounting Horizons (2013) 27 (3): 469–489.
Published: 01 September 2013
... had less persistent earnings than those that survived. Taken together, the above studies suggest that large BTDs are an indication of inferior earnings and possibly impending financial distress. The results in Blaylock et al. (2012 ) also suggest that BTDs should be an indication of future...