Earnings Management during a financial crisis的封面
书籍主题:

Earnings Management during a financial crisis

The effect of the current financial crisis on earnings management in the European Union

LAP LAMBERT Academic Publishing (2010-11-29 )

Books loader

Omni badge 有获得代金券的资格
ISBN-13:

978-3-8433-7952-6

ISBN-10:
3843379521
EAN:
9783843379526
书籍语言:
英文
作品简介:
It is expected that, during a financial crisis, earnings management increases because it is more difficult to meet targets. Focus lies on the period post-IFRS because the implementation of IFRS is argued to lower earnings management. I would like to find out whether this argued advantage of IFRS still holds in a situation of financial crisis. Is there, after the implementation of IFRS, still more earnings management during a financial crisis or does IFRS lower earnings management even in difficult times? To examine this, I follow the method of Burgstahler and Dichev (1997). I use histograms to look at the earnings distributions and I use a standardized differences test to test for significance. I also compare the effect of the crisis on countries with different law systems. I look at France as a code law country and the United Kingdom as a common law country. The findings show that in some situations the argued advantage does hold and in others it does not hold.
出版社 :
LAP LAMBERT Academic Publishing
网址:
https://www.lap-publishing.com/
由(作者):
Renate van Zalk
页码 :
64
发表日期:
2010-11-29
现货:
备有现货
类别:
商务管理
价格:
312.62 R$
关键词:
earnings management, Financial Crisis, IFRS, European Union, Financial crisis

Books loader

时事通讯

Adyen::diners Adyen::jcb Adyen::discover Adyen::mc Adyen::visa Adyen::cup Adyen::unionpay Adyen::paypal Paypal PagBrasil CryptoWallet

LOGIN
  0产品在购物车内
编辑购物车
Loading frontend
LOADING