Financial Crises and Earnings Management Behavior: Arguments and Evidence Against Causality: Contributions to Management Science
Autor Bruno Maria Franceschettien Limba Engleză Hardback – 11 aug 2017
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Specificații
ISBN-13: 9783319541204
ISBN-10: 331954120X
Pagini: 161
Ilustrații: X, 161 p. 3 illus.
Dimensiuni: 155 x 235 mm
Greutate: 0.42 kg
Ediția:1st ed. 2018
Editura: Springer International Publishing
Colecția Springer
Seria Contributions to Management Science
Locul publicării:Cham, Switzerland
ISBN-10: 331954120X
Pagini: 161
Ilustrații: X, 161 p. 3 illus.
Dimensiuni: 155 x 235 mm
Greutate: 0.42 kg
Ediția:1st ed. 2018
Editura: Springer International Publishing
Colecția Springer
Seria Contributions to Management Science
Locul publicării:Cham, Switzerland
Cuprins
1 Introduction.- 2 Earnings Management: Origins.- 3 A Critical Realist Perspective on Earnings Management.- 4Financial Crisis as a Major Cause of Earnings Management: Theoretical Background and Literature Review.- 5Does Financial Crisis Cause Earnings Management?.
Notă biografică
Bruno Maria Franceschetti is an Assistant Professor at the Università degli Studi di Macerata, Macerata, Italy. He obtained a PhD in Business Administration from the University of Macerata, where he teaches Financial Analysis and Accounting. He is a Chartered Accountant and Statutory Auditor.
Textul de pe ultima copertă
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.
Caracteristici
Uses two different philosophical approaches, positivism and critical realism, to explore the earnings management–financial crisis relation Argues that financial crises cannot be seen as the cause of earnings management Casts light on managers’ reasons for acting like an earnings manager Includes supplementary material: sn.pub/extras