Financial Crises and Earnings Management Behavior

Name: Financial Crises and Earnings Management Behavior
Brand: Springer International Publishing AG
SKU: 9783319853239
Price: 136.75 EUR
Availability: InStock

Arguments and Evidence Against Causality

Автор: Bruno Maria Franceschetti

Език:

Корици: С меки корици

Издател: Springer International Publishing AG

Наличност: Външен склад

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136.75 € 267.46 лв

This book approaches the question of the relation between financial crises and earnings management f...

Информация за книгата

Автор

Bruno Maria Franceschetti

Език

Английски език

Корици

Книга - С меки корици

Издадена

2018

страници

161

EAN

9783319853239

Enbook ID

21374501

Издател

Springer International Publishing AG

Теглоt

273

Размери

155 x 235 x 10

Пълно описание

This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism. The results obtained using the positivist approach indicate that financial crises tend to have no consistent effect on earnings quality since managers' earnings behavior does not differ from the pre-crisis to the crisis period. The author accordingly argues against the existence of a causal law based on a constant conjunction model (i.e., whenever a financial crisis happens, earnings management occurs) and concludes that financial crises cannot be seen as the cause of earnings management. The critical realism perspective, on the other hand, casts light on managers' reasons for acting like an earnings manager; in conjunction with the more traditional positivist approach, it assists in refuting the idea of financial crises as a generative mechanism for earnings management. The author concludes by exploring other structures at work that might be responsible for earnings management. This book will be of interest to both academics and a wide range of professionals.

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Financial Crises and Earnings Management Behavior

Arguments and Evidence Against Causality

Информация за книгата

Пълно описание

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Клиенти, които купиха тази книга, купиха също