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Earnings Management during a financial crisis
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Earnings Management during a financial crisis - nuovo livro

ISBN: 9783843379526

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 o… mais…

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Earnings Management during a financial crisis als Buch von Renate van Zalk - LAP Lambert Acad. Publ.
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Earnings Management during a financial crisis als Buch von Renate van Zalk - nuovo livro

ISBN: 9783843379526

Earnings Management during a financial crisis ab 49 EURO The effect of the current financial crisis on earnings management in the European Union Earnings Management during a financial cri… mais…

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Earnings Management during a financial crisis: The effect of the current financial crisis on earnings management in the European Union - van Zalk, Renate
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van Zalk, Renate:
Earnings Management during a financial crisis: The effect of the current financial crisis on earnings management in the European Union - Livro de bolso

2010

ISBN: 9783843379526

LAP LAMBERT Academic Publishing, Taschenbuch, 64 Seiten, Publiziert: 2010-11-29T00:00:01Z, Produktgruppe: Book, 0.23 kg, Recht, Kategorien, Bücher, Bilanzierung & Buchhaltung, Business & … mais…

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Earnings Management during a financial crisis: The effect of the current financial crisis on earnings management in the European Union - van Zalk, Renate
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van Zalk, Renate:
Earnings Management during a financial crisis: The effect of the current financial crisis on earnings management in the European Union - Livro de bolso

2010, ISBN: 9783843379526

LAP LAMBERT Academic Publishing, Taschenbuch, 64 Seiten, Publiziert: 2010-11-29T00:00:01Z, Produktgruppe: Book, 0.23 kg, Recht, Kategorien, Bücher, Bilanzierung & Buchhaltung, Business & … mais…

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Earnings Management during a financial crisis The effect of the current financial crisis on earnings management in the European Union - van Zalk, Renate
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van Zalk, Renate:
Earnings Management during a financial crisis The effect of the current financial crisis on earnings management in the European Union - nuovo livro

2010, ISBN: 3843379521

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Earnings Management during a financial crisis: The effect of the current financial crisis on earnings management in the European Union
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9783843379526


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.

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EAN (ISBN-13): 9783843379526
ISBN (ISBN-10): 3843379521
Livro de capa dura
Livro de bolso
Ano de publicação: 2010
Editor/Editora: LAP LAMBERT Academic Publishing
64 Páginas
Peso: 0,112 kg
Língua: eng/Englisch

Livro na base de dados desde 2008-11-04T05:42:14-02:00 (Sao Paulo)
Página de detalhes modificada pela última vez em 2020-11-08T08:01:03-03:00 (Sao Paulo)
Número ISBN/EAN: 9783843379526

Número ISBN - Ortografia alternativa:
3-8433-7952-1, 978-3-8433-7952-6
Ortografia alternativa e termos de pesquisa relacionados:
Autor do livro: renate just

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