African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4156

Full Length Research Paper

The impact of financial difficulties on earnings management strategies: The case of Italian non-listed firms

Gaetano Matonti
  • Gaetano Matonti
  • Dipartimento di Scienze Aziendali - Management and Innovation Systems, University of Salerno, 132, Giovanni Paolo II Street, 84084 Fisciano (SA), Italy.
  • Google Scholar
Aurelio Tommasetti
  • Aurelio Tommasetti
  • Dipartimento di Scienze Aziendali - Management and Innovation Systems, University of Salerno, 132, Giovanni Paolo II Street, 84084 Fisciano (SA), Italy.
  • Google Scholar
Carlo Torre
  • Carlo Torre
  • Dipartimento di Scienze Aziendali - Management and Innovation Systems, University of Salerno, 132, Giovanni Paolo II Street, 84084 Fisciano (SA), Italy.
  • Google Scholar
Jon Tucker
  • Jon Tucker
  • Faculty of Business and Law, University of the West of England, United Kingdom.
  • Google Scholar


  •  Received: 04 September 2020
  •  Accepted: 29 October 2020
  •  Published: 30 November 2020

How to cite this article

APA /
Matonti, G., Tommasetti, A., Torre, C., & Tucker, J. (2020). The impact of financial difficulties on earnings management strategies: The case of Italian non-listed firms. African Journal of Business Management, 14(11), 511-528.
Chicago /
Gaetano Matonti, Aurelio Tommasetti, Carlo Torre and Jon Tucker. "The impact of financial difficulties on earnings management strategies: The case of Italian non-listed firms." African Journal of Business Management 14, no. 11 (2020): 511-528.
MLA /
Gaetano Matonti, et al. "The impact of financial difficulties on earnings management strategies: The case of Italian non-listed firms." African Journal of Business Management 14.11 (2020): 511-528.