| 書目名稱 | Financial Crises and Earnings Management Behavior |
| 副標(biāo)題 | Arguments and Eviden |
| 編輯 | Bruno Maria Franceschetti |
| 視頻video | http://file.papertrans.cn/343/342942/342942.mp4 |
| 概述 | 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 e |
| 叢書名稱 | Contributions to Management Science |
| 圖書封面 |  |
| 描述 | 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. |
| 出版日期 | Book 2018 |
| 關(guān)鍵詞 | Earnings management; Financial crisis; Earnings manipulation; Earnings quality; Data manipulation; Financ |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-319-54121-1 |
| isbn_softcover | 978-3-319-85323-9 |
| isbn_ebook | 978-3-319-54121-1Series ISSN 1431-1941 Series E-ISSN 2197-716X |
| issn_series | 1431-1941 |
| copyright | Springer International Publishing AG 2018 |
|Archiver|手機(jī)版|小黑屋|
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