Kontakt
Wie einkaufen
Versand
Kaufberater
Financial Crises and Earnings Management Behavior
Arguments and Evidence Against Causality
Englisch
324 b
Lieferung in Griechenland
Bis zu 30 Tage Rückgaberecht
Kunden kauften auch
/
Hardcover
27.66
€
/
Kalender
28.47
€
/
Broschur
54.41
€
/
Broschur
34.95
€
/
Broschur
27.25
€
/
Broschur
53.91
€
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.
Informationen zum Buch
Englisch
Kategorie
Verschenken Sie dieses Buch noch heute
Es ist ganz einfach
1 Legen Sie das Buch in Ihren Warenkorb und wählen Sie den Versand als Geschenk 2 Wir schicken Ihnen umgehend einen Gutschein 3 Das Buch wird an die Adresse des beschenkten Empfängers geliefertDas könnte Sie auch interessieren
/
Broschur
15.60
€
/
Broschur
28.27
€
