Business & Economics Books:

Financial Crises and Earnings Management Behavior

Arguments and Evidence Against Causality
Click to share your rating 0 ratings (0.0/5.0 average) Thanks for your vote!
$341.99
Available from supplier

The item is brand new and in-stock with one of our preferred suppliers. The item will ship from a Mighty Ape warehouse within the timeframe shown.

Usually ships in 3-4 weeks

Buy Now, Pay Later with:

4 payments of $85.50 with Afterpay Learn more

Availability

Delivering to:

Estimated arrival:

  • Around 11-21 June using International Courier

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.

Author Biography:

Bruno Maria Franceschetti is an Assistant Professor at the UniversitĂ  degli Studi di Macerata, Macerata, Italy. He obtained a PhD in Business Administration from the University of Macerata, where he teaches Financial Analysis and Accounting. He is a Chartered Accountant and Statutory Auditor.
Release date Australia
August 11th, 2017
Audiences
  • Professional & Vocational
  • Tertiary Education (US: College)
Edition
1st ed. 2018
Illustrations
3 Illustrations, black and white; X, 161 p. 3 illus.
Pages
161
ISBN-13
9783319541204
Product ID
26604933

Customer reviews

Nobody has reviewed this product yet. You could be the first!

Write a Review

Marketplace listings

There are no Marketplace listings available for this product currently.
Already own it? Create a free listing and pay just 9% commission when it sells!

Sell Yours Here

Help & options

Filed under...