Téléchargez le livre : Financial Crises and Earnings Management Behavior

Financial Crises and Earnings Management Behavior

Arguments and Evidence Against Causality de

Éditeur :

Springer


Collection :

Contributions to Management Science

Paru le : 2017-08-03

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Description
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.
Pages
161 pages
Collection
Contributions to Management Science
Parution
2017-08-03
Marque
Springer
EAN papier
9783319541204
EAN PDF
9783319541211
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
16
Taille du fichier
3512 Ko
Prix
126,59 €
EAN EPUB
9783319541211
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
16
Taille du fichier
573 Ko
Prix
126,59 €

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