Economic Crisis and Earnings Management: a Statistical Analysis

Autor:	Carlo Cusatelli, Anna Maria D'Ugento, Massimiliano Giacalone, Francesco Grimaldi
Přispěvatelé:	Giuseppe Arbia, Stefano Peluso, Alessia Pini e Giulia Rivellini, Cusatelli, Carlo, Maria D'Ugento, Anna, Giacalone, Massimiliano, Grimaldi, Francesco, Giuseppe Arbia Stefano Peluso Alessia Pini e Giulia Rivellini
Jazyk:	angličtina
Rok vydání:	2019
Předmět:	Economic Crisis Earnings Management Beneish Model Earnings Management Beneish Model Economic Crisi
Popis:	The financial and real crisis has led to a decline in the confidence towards the financial statements as a tool for representing the actual health status of the companies and it has drawn investors' attention to the financial statement values reliability. This work aims at investigating whether, in the Italian market, the precarious macroeconomic conditions and the consequent difficulties suffered by listed companies have constituted, or not, an incentive to implement earnings management policies manipulations. The large period of time (from 2002 to 2016) a llows a mapping of the phenomenon that extends from the period before and after the crisis.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::ed2597ef86848da60bf2bde7ec911cf6 http://hdl.handle.net/11588/763768 Zobrazit plný text záznamu