Download PDF by Bruno Maria Franceschetti: Financial Crises and Earnings Management Behavior: Arguments

By Bruno Maria Franceschetti

ISBN-10: 331954120X

ISBN-13: 9783319541204

This publication methods the query of the relation among monetary crises and profits administration from philosophical views: positivism and important realism. the consequences got utilizing the positivist strategy point out that monetary crises are inclined to haven't any constant impact on profits caliber considering that managers’ gains habit doesn't vary from the pre-crisis to the predicament interval. the writer therefore argues opposed to the life of a causal legislation according to a relentless conjunction version (i.e., every time a monetary quandary occurs, gains administration happens) and concludes that monetary crises can't be obvious because the reason for gains administration. The serious realism viewpoint, nevertheless, casts mild on managers’ purposes for performing like an profits supervisor; at the side of the extra conventional positivist strategy, it assists in refuting the assumption of monetary crises as a generative mechanism for profits administration. the writer concludes through exploring different buildings at paintings that would be chargeable for gains administration. This ebook should be of curiosity to either teachers and quite a lot of professionals.

Show description

Read or Download Financial Crises and Earnings Management Behavior: Arguments and Evidence Against Causality (Contributions to Management Science) PDF

Similar business accounting books

Alfred M. King's Internal Control of Fixed Assets: A Controller and Auditor's PDF

For plenty of businesses, fastened resources signify the biggest unmarried point in their financial plan, but hardly ever do they command time proportionate to the importance of the funding. this can be the 1st ebook to teach the right way to enforce inner controls for mounted resources. it's a step by step advisor for constructing and holding a functioning inner regulate approach that would face up to the nearest scrutiny from self sustaining public accountants and the PCAOB.

Get Kritische Betrachtung der Bewertung von Optionen in PDF

Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, notice: 2,3, Christian-Albrechts-Universität Kiel (Rechnungslegung und Wirtschaftsprüfung), Sprache: Deutsch, summary: In Deutschland hat das Leasing als Finanzierungsalternative in den letzten Jahrzehnten stetig an Bedeutung gewonnen.

Get Management internationaler Finanz- und Währungsrisiken: Mit PDF

Die rasche Globalisierung der Finanzmärkte konfrontiert nicht nur Fachleute in Bankkreisen täglich mit neuen Situationen. Jedes overseas tätige Unternehmen braucht heute sicheres Wissen auf diesem Gebiet, um dauerhaft wettbewerbsfähig zu bleiben. Klaus Stocker führt anschaulich und fundiert in diese Thematik ein.

Download e-book for kindle: Frequently Asked Questions in International Standards on by Steven Collings

Auditing has hit the headlines over contemporary years, and for the entire mistaken purposes, and in today’s setting, the results of negligent auditing might be critical leading to vast fines or even withdrawal of audit registration that are expensive when it comes to cost source of revenue. commonly asked Questions in foreign criteria on Auditing provides the proper criteria in a concise and jargon-free manner, allowing auditors to understand the reasoning in the back of the criteria and adopt audit paintings successfully.

Additional info for Financial Crises and Earnings Management Behavior: Arguments and Evidence Against Causality (Contributions to Management Science)

Sample text

Download PDF sample

Financial Crises and Earnings Management Behavior: Arguments and Evidence Against Causality (Contributions to Management Science) by Bruno Maria Franceschetti

by Jeff

Rated 4.17 of 5 – based on 41 votes