Coverart for item
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

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
Creator
Contributor
Author
Subject
Genre
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
Member of
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
Instantiates
Publication
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
Publication
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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