The effect of financial distress on earnings management: Evidence from Egypt | ||||
| المجلة العلمية للدراسات والبحوث المالية والتجارية | ||||
| Volume 5, Issue 2 - Serial Number 1, July 2024, Page 841-868 PDF (1.23 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/cfdj.2024.279558.1937 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
ميار ممدوح خليل محمد  1; إيمان سعد الدين2
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| 1الأكاديمية العربية للعلوم والتكنولوجيا والنقل البحرى (ِAASTMT), | ||||
| 2كلية التجارة جامعة بنى سويف | ||||
| Abstract | ||||
| The main research objective is to investigate the impact of financial distress on earnings management. the researcher uses secondary data available in the financial statements from a sample of 106 companies listed on the Egyptian Stock Exchange for ten years from 2013 to 2022. The study sample was extracted from 6 main sectors and excluded banks, insurance companies, and companies in the financial service sector as they have a special nature that governs their institutions. The study uses a Generalized method of moments (GMM) to test the research hypothesis as an appropriate method compared with the destiny of the least squares method (OLS). The findings showed a curvilinear relationship (U-shape) between financial distress and earnings management. In other words, the greater the financial distress, the lower the earnings management until the distress reaches a certain point, after which the relationship becomes positive, meaning that the greater the financial distress, the greater the earnings management. | ||||
| Keywords | ||||
| Financial distress; Earnings management; Egyptian listed companies | ||||
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