- Ciencias sociales, derecho, economía
- Economía
- De gestión empresarial
- Earnings Management during a financial crisis
- Portada del libro de Earnings Management during a financial crisis
- Título del libro:
-
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 )
apto para el cupón
- ISBN-13:
978-3-8433-7952-6
- ISBN-10:
- 3843379521
- EAN:
- 9783843379526
- Idioma del libro:
- Notas y citas / Texto breve:
- 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.
- Editorial:
- LAP LAMBERT Academic Publishing
- Sitio web:
- https://www.lap-publishing.com/
- Por (autor):
- Renate van Zalk
- Número de páginas:
- 64
- Publicado en:
- 2010-11-29
- Stock:
- Disponible
- Categoría:
- De gestión empresarial
- Precio:
- 1,735.09 NT$
- Palabras clave:
- earnings management, Financial Crisis, IFRS, European Union, Financial crisis
