Title
Earnings Management during a financial crisis: The effect of the current financial crisis on earnings management in the European,Used
Delivery time: 8-12 business days (International)
It is expected that, during a financial crisis, earnings management increases because it is more difficult to meet targets. Focus lies on the period postIFRS 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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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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