Earnings Quality: Definitions, Measures, and Financial Reporting, Menicucci Elisa

Автор: Bruno Maria Franceschetti
Название: Financial Crises and Earnings Management Behavior
ISBN: 331954120X ISBN-13(EAN): 9783319541204
Издательство: Springer
Рейтинг:
Цена: 15372.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism.

Автор: Bruno Maria Franceschetti
Название: Financial Crises and Earnings Management Behavior
ISBN: 3319853236 ISBN-13(EAN): 9783319853239
Издательство: Springer
Рейтинг:
Цена: 15372.00 р.
Наличие на складе: Поставка под заказ.

Описание: This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism. The results obtained using the positivist approach indicate that financial crises tend to have no consistent effect on earnings quality since managers’ earnings behavior does not differ from the pre-crisis to the crisis period. The author accordingly argues against the existence of a causal law based on a constant conjunction model (i.e., whenever a financial crisis happens, earnings management occurs) and concludes that financial crises cannot be seen as the cause of earnings management. The critical realism perspective, on the other hand, casts light on managers’ reasons for acting like an earnings manager; in conjunction with the more traditional positivist approach, it assists in refuting the idea of financial crises as a generative mechanism for earnings management. The author concludes by exploring other structures at work that might be responsible for earnings management. This book will be of interest to both academics and a wide range of professionals.

Автор: Elisa Menicucci
Название: Earnings Quality
ISBN: 3030367975 ISBN-13(EAN): 9783030367978
Издательство: Springer
Рейтинг:
Цена: 7685.00 р.
Наличие на складе: Есть у поставщика Поставка под заказ.

Описание: This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it.

Название: Reporting Non-GAAP Financial Measures: A Theoretical and Empirical Analysis in Europe
ISBN: 1527542378 ISBN-13(EAN): 9781527542372
Издательство: Cambridge Scholars
Рейтинг:
Цена: 13787.00 р.
Наличие на складе: Нет в наличии.

Описание: The use of alternative performance indicators (APMs) (also known as `Non-GAAP` earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these `tailored` earnings and on the economic reasons behind them.