Produktbild: Financial Crises and Earnings Management Behavior

Financial Crises and Earnings Management Behavior

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Arguments and Evidence Against Causality, Contributions to Management Science

ISBN: 3319853236
ISBN 13: 9783319853239
Autor: Franceschetti, Bruno Maria
Verlag: Springer Verlag GmbH
Umfang: x, 161 S., 3 s/w Illustr., 161 p. 3 illus.
Erscheinungsdatum: 03.08.2018
Auflage: 1/2018
Produktform: Kartoniert
Einband: Kartoniert

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.

Artikelnummer: 6774759 Kategorie:

Beschreibung

Autorenporträt

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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E-Mail: juergen.hartmann@springer.com

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