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.

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


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