The Resource Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality, by Bruno Maria Franceschetti
Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality, by Bruno Maria Franceschetti
Resource Information
The item Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality, by Bruno Maria Franceschetti represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Sydney Jones Library, University of Liverpool.This item is available to borrow from 1 library branch.
Resource Information
The item Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality, by Bruno Maria Franceschetti represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Sydney Jones Library, University of Liverpool.
This item is available to borrow from 1 library branch.
- Summary
- 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
- Language
- eng
- Extent
- 1 online resource (x, 161 pages 3 illustrations)
- Contents
-
- 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?
- Isbn
- 9783319541211
- Label
- Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality
- Title
- Financial Crises and Earnings Management Behavior
- Title remainder
- Arguments and Evidence Against Causality
- Statement of responsibility
- by Bruno Maria Franceschetti
- Language
- eng
- Summary
- 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
- Cataloging source
- AUD
- http://library.link/vocab/creatorName
- Franceschetti, Bruno Maria
- Dewey number
- 657
- Illustrations
- illustrations
- Index
- no index present
- LC call number
-
- HF5601-5688
- HF5667-5668.252
- Literary form
- non fiction
- Nature of contents
- dictionaries
- http://library.link/vocab/relatedWorkOrContributorName
- SpringerLink (Online service)
- Series statement
- Contributions to Management Science,
- http://library.link/vocab/subjectName
-
- Business
- Accounting
- Bookkeeping
- Business enterprises
- Business ethics
- Accounting
- Bookkeeping
- Business
- Business enterprises
- Business ethics
- Label
- Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality, by Bruno Maria Franceschetti
- Antecedent source
- mixed
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- not applicable
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- 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?
- Control code
- on1086548872
- Dimensions
- unknown
- Extent
- 1 online resource (x, 161 pages 3 illustrations)
- File format
- multiple file formats
- Form of item
- online
- Isbn
- 9783319541211
- Level of compression
- uncompressed
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Other control number
- 10.1007/978-3-319-54121-1
- Other physical details
- online resource
- Quality assurance targets
- absent
- Reformatting quality
- access
- Specific material designation
- remote
- System control number
- (OCoLC)1086548872
- Label
- Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality, by Bruno Maria Franceschetti
- Antecedent source
- mixed
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Color
- not applicable
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- 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?
- Control code
- on1086548872
- Dimensions
- unknown
- Extent
- 1 online resource (x, 161 pages 3 illustrations)
- File format
- multiple file formats
- Form of item
- online
- Isbn
- 9783319541211
- Level of compression
- uncompressed
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Other control number
- 10.1007/978-3-319-54121-1
- Other physical details
- online resource
- Quality assurance targets
- absent
- Reformatting quality
- access
- Specific material designation
- remote
- System control number
- (OCoLC)1086548872
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.liverpool.ac.uk/portal/Financial-Crises-and-Earnings-Management-Behavior/fk1BHkqkJB0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.liverpool.ac.uk/portal/Financial-Crises-and-Earnings-Management-Behavior/fk1BHkqkJB0/">Financial Crises and Earnings Management Behavior : Arguments and Evidence Against Causality, by Bruno Maria Franceschetti</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.liverpool.ac.uk/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.liverpool.ac.uk/">Sydney Jones Library, University of Liverpool</a></span></span></span></span></div>
