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Financial crises and earnings manage...

Franceschetti, Bruno Maria.

Financial crises and earnings management behaviorarguments and evidence against causality /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Financial crises and earnings management behaviorby Bruno Maria Franceschetti.
其他題名:	arguments and evidence against causality /
作者:	Franceschetti, Bruno Maria.
出版者:	Cham :Springer International Publishing :2018.
面頁冊數:	x, 161 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
標題:	Financial crises.
電子資源:	http://dx.doi.org/10.1007/978-3-319-54121-1
ISBN:	9783319541211$q(electronic bk.)

Financial crises and earnings management behaviorarguments and evidence against causality /
Franceschetti, Bruno Maria.

Financial crises and earnings management behaviorarguments and evidence against causality /[electronic resource] :by Bruno Maria Franceschetti. - Cham :Springer International Publishing :2018. - x, 161 p. :ill., digital ;24 cm. - Contributions to management science,1431-1941. - Contributions to management science..

1 Introduction -- 2 Earnings Management: Origins -- 3 A Critical Realist Perspective on Earnings Management -- 4 Financial Crisis as a Major Cause of Earnings Management: Theoretical Background and Literature Review -- 5 Does Financial Crisis Cause Earnings Management?.

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.

ISBN: 9783319541211$q(electronic bk.)

Standard No.: 10.1007/978-3-319-54121-1doiSubjects--Topical Terms:

190604
Financial crises.

LC Class. No.: HB3722

Dewey Class. No.: 338.542

Financial crises and earnings management behaviorarguments and evidence against causality /
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