Contact
How to shop
Delivery
Shopping guide
Financial Crises and Earnings Management Behavior
Arguments and Evidence Against Causality
English
324 b
Up to 30 days for returns
Customers also purchased
/
Paperback
53.95
€
105.51 лв
/
Hardback
28.77
€
56.27 лв
/
Paperback
17.93
€
35.06 лв
/
Paperback
25.84
€
50.54 лв
/
Paperback
34.68
€
67.82 лв
/
Paperback
16.85
€
32.95 лв
/
Paperback
17.77
€
34.76 лв
/
Paperback
26.51
€
51.85 лв
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.
About the book
English
Give this book today
It's easy
1 Add to cart and choose Deliver as present at the checkout 2 We'll send you a voucher 3 The book will arrive at the recipient's addressYou might also be interested in
/
Paperback
10.53
€
20.59 лв
/
Paperback
15.10
€
29.54 лв
/
Paperback
27.18
€
53.15 лв
/
Hardback
153.32
€
299.87 лв
Hi! I'm Libroamiko, your book advisor.
How can I help you?