Financial Crises and Earnings Management Behavior

Financial Crises and Earnings Management Behavior
Author: Bruno Maria Franceschetti
Publsiher: Springer
Total Pages: 161
Release: 2018-08-03
Genre: Business & Economics
ISBN: 3319853236

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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.

Financial Crises and Earnings Management Behavior

Financial Crises and Earnings Management Behavior
Author: Bruno Maria Franceschetti
Publsiher: Springer
Total Pages: 161
Release: 2017-08-03
Genre: Business & Economics
ISBN: 9783319541211

Download Financial Crises and Earnings Management Behavior Book in PDF, Epub and Kindle

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.

Earnings Management

Earnings Management
Author: Anonim
Publsiher: Unknown
Total Pages: 135
Release: 2016-09-01
Genre: Electronic Book
ISBN: 1634855493

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Accounting and Finance

Accounting and Finance
Author: Reza Gharoie Ahangar,Can Ozturk
Publsiher: BoD – Books on Demand
Total Pages: 148
Release: 2019-12-18
Genre: Business & Economics
ISBN: 9781839681974

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Accounting and finance are common terms for users of financial information. Nowadays the reporting of financial as well as non-financial information of an entity, and efficiency in the banking system, are considered to be important issues by creditors, investors, and managers of financial markets.Over four sections this book addresses topics including national accounting standards and financial statement disclosure; foreign direct investment and the roles of accounting valuations and earnings management during the global financial crisis; and bankruptcy risk, banking efficiency, and debt restructuring in the United Nations General Assembly Resolution.

Diversity of Managerial Perspectives from Inside China

Diversity of Managerial Perspectives from Inside China
Author: Check Teck Foo
Publsiher: Springer
Total Pages: 221
Release: 2015-08-05
Genre: Business & Economics
ISBN: 9789812875556

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This book includes research presented at the Global Chinese Management Studies Conferences held in Singapore between 2011 and 2014. It covers managerial themes from China that are associated with eco-labels, institutional changes in the context of governance, fusion accounting information, consumers on insuring, corporate social responsibility, financial warning systems, new product development, entrepreneurship, polycentric patterns and even destructive leadership. The papers were written by leading academics from Mainland China, Taiwan, Hong Kong, and Singapore whose perspectives represent a departure from conventional managerial practices. Diversity of Managerial Perspectives from Inside China is essential reading for all researchers interested in the development and significance of management-related topics in the Chinese market.

Behavioral Finance A Novel Approach

Behavioral Finance  A Novel Approach
Author: Itzhak Venezia
Publsiher: World Scientific
Total Pages: 388
Release: 2020-11-24
Genre: Business & Economics
ISBN: 9789811229268

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Behavioral Finance: A Novel Approach presents original papers exploring fresh ideas in behavioral finance. Its chapters span a wide range of topics in a distinct mix of traditional issues along with less conventional matters. This blend creates an optimal balance between chapters aiming at widening the scope of research in behavioral finance and those striving to refine the extant knowledge.Thus, along with traditional topics such as biases in pension decisions, analysts recommendation, gender differences in decisions and IPO's underpricing, the book also contains chapters on CEO and board members behavior, biased responses to regulation and regulatory reform, investors' attitudes towards corporate governance, cognitive biases in judicial decisions, the relations between behavioral finance and religion, new methods to calibrate the accuracy of forecasts, and the relations between behavioral finance and optimal contracting.Presenting original findings on a vast assortment of subjects, all in one venue, makes the book ideal as a reference book for researchers and practitioners interested in keeping up with the important developments in behavioral finance. The book could also serve as a handy guide for adapting insights from popular behavioral finance to some important underrepresented issues.

Modeling Economic Growth in Contemporary Indonesia

Modeling Economic Growth in Contemporary Indonesia
Author: Bruno S. Sergi,Dedhy Sulistiawan
Publsiher: Emerald Group Publishing
Total Pages: 472
Release: 2022-05-26
Genre: Business & Economics
ISBN: 9781802624335

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Modeling Economic Growth in Contemporary Indonesia explores Indonesia's most recent business and economic developments with chapters covering topics such as SMEs, public companies, stock markets, government, or non-profit organizations to explain the economic growth and relevant factors.

Handbook of Investors Behavior during Financial Crises

Handbook of Investors  Behavior during Financial Crises
Author: Fotini Economou,Konstantinos Gavriilidis,Greg N. Gregoriou,Vasileios Kallinterakis
Publsiher: Academic Press
Total Pages: 514
Release: 2017-06-24
Genre: Business & Economics
ISBN: 9780128112533

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The Handbook of Investors' Behavior during Financial Crises provides fundamental information about investor behavior during turbulent periods, such the 2000 dot com crash and the 2008 global financial crisis. Contributors share the same behavioral finance tools and techniques while analyzing behaviors across a variety of market structures and asset classes. The volume provides novel insights about the influence and effects of regional differences in market design. Its distinctive approach to studies of financial crises is of key importance in our contemporary financial landscape, even more so since the accelerated process of globalization has rendered the outbreak of financial crises internationally more commonplace compared to previous decades. Encompasses empirical, quantitative and regulation-motivated studies Includes information about retail and institutional investor behavior Analyzes optimal financial structures for the development and growth of specific regional economies