Corporate Finance, Accounting and Business Management

Scope

The proposed event will particularly focus on financial distress discussing zombie firms and related issues in accounting, finance, economics and business management. Relevant topics include, but are not limited to:

• Earnings manipulation, accrual-based earnings management and real earnings management by zombie firms.
• Financial reporting quality, loss recognition, financial distress and corporate transparency.
• Corporate governance, audit quality and external monitoring of financially vulnerable firms.
• Debt financing, creditor forbearance, lending relationships and the persistence of zombie firms.
• Capital allocation, investment efficiency, productivity and economic growth.
• Institutional environments, regulatory interventions and policy responses to financially weak businesses.
• The role of financial reporting and disclosure in identifying corporate vulnerability.
• Comparative and international evidence on zombie firms and corporate behaviour.
• Methodological approaches to identifying zombie firms and measuring earnings manipulation.

Both theoretical and empirical contributions are welcome, including studies using archival data, international comparisons and policy-relevant research.