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Könyv címe:

Earnings Management during a financial crisis

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

LAP LAMBERT Academic Publishing (29.11.2010 )

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ISBN-13:

978-3-8433-7952-6

ISBN-10:
3843379521
EAN:
9783843379526
Könyv nyelve:
angol
Ismertető:
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.
Kiadó:
LAP LAMBERT Academic Publishing
Weboldal:
https://www.lap-publishing.com/
Szerezte:
Renate van Zalk
Oldalszám:
64
Kiadja:
29.11.2010
Raktárkészlet:
Raktáron
Kategória:
Üzletvezetés, menedzsment
Ár:
49,00 €
Kulcsszavak:
earnings management, Financial Crisis, IFRS, European Union, Financial crisis

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