Financial risk ratios and earnings management: Reducing uncertainties in Shariah-compliant companies

This study examines whether Shariah-compliant companies practice earnings management by investigating the relationship among the risk of financial distress, leverage, and free cash flow in discretionary accruals, which function as a substitute for earnings management. This empirical research is cond...

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Bibliographic Details
Published in:Global Journal Al-Thaqafah
Main Author: Kazemian S.; Hanif S.M.; Sanusi Z.M.; Haat M.H.C.
Format: Article
Language:English
Published: Universiti Sultan Azlan Shah 2018
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85048103540&partnerID=40&md5=c75219867214a75239265781d4d7e1ad