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Anglický jazyk
Earnings Management during a financial crisis
Autor: Renate van Zalk
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... Viac o knihe
Na objednávku
47.88 €
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O knihe
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.
- Vydavateľstvo: LAP LAMBERT Academic Publishing
- Rok vydania: 2010
- Formát: Paperback
- Rozmer: 220 x 150 mm
- Jazyk: Anglický jazyk
- ISBN: 9783843379526
