Zaid Bin Tahir

Academic

Verbatim text

Impact of Financial Distress on Earnings Management in moderation with 
CEO Decision Making 
Earnings management can be described as the selection of accounting policies and methods to gain 
a particular financial reporting outcome and to window dress certain financial statements. This 
study mainly focuses on the impact of financial distress on earnings management in moderation 
with CEO’s decision making. The first motive behind this study is most important in this time and 
era as there is an increasing trend in earnings management in South Asia, it appeared important to 
discuss upon this topic. Secondly, from the existing research, we come to an indefinite result 
regarding the link between the level of distress and earnings management and, the types of CEO 
decisions and earnings management. The last but not the least motive is, as far as we studied, no 
research exists in the South Asian context conveying the idea: to what extent, the various types of 
CEO traits use earnings management to conceal financial statements, specifically in financially 
distressed firms. Although there exist studies on earnings management in South Asia, this field has 
remained under focused. 
 
 
 
 
 
 
 
 
Area of Study: 
Accounting and Finance 
Supervisor Name: 
Dr. Adnan Shoaib 
Group Members:   
Zaid Bin Tahir (i17 - 1541)

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