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Financial Crises and Earnings Management Behavior: Arguments and Evidence Against Causality
Bruno Maria Franceschetti
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Description for Financial Crises and Earnings Management Behavior: Arguments and Evidence Against Causality
hardcover. Series: Contributions to Management Science. Num Pages: 20 black & white illustrations, biography. BIC Classification: KCB; KFCF; KFFH; KJG. Category: (P) Professional & Vocational. Dimension: 235 x 155. .
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, ... Read more
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, ... Read more
Product Details
Format
Hardback
Publication date
2017
Publisher
Springer Switzerland
Condition
New
Series
Contributions to Management Science
Number of Pages
161
Place of Publication
Cham, Switzerland
ISBN
9783319541204
SKU
V9783319541204
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
About Bruno Maria Franceschetti
Bruno Maria Franceschetti is an Assistant Professor at the Università 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.
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