Financial Crises and Earnings Management Behavior Arguments and Evidence Against Causality /

• Main Author: Franceschetti, Bruno Maria (Author, http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2018.
• Edition: 1st ed. 2018.
• Series: Contributions to Management Science,
• Subjects: Accounting.; Bookkeeping .; Business enterprises-Finance.; Macroeconomics.; Business ethics.; Accounting/Auditing.; Financial Accounting.; Business Finance.; Macroeconomics/Monetary Economics//Financial Economics.; Business Ethics.

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 qua...

Table of Contents:

• 1 Introduction
• 2 Earnings Management: Origins
• 3 A Critical Realist Perspective on Earnings Management
• 4 Financial Crisis as a Major Cause of Earnings Management: Theoretical Background and Literature Review
• 5 Does Financial Crisis Cause Earnings Management?.