文章基本信息

标题：EARNINGS MANGEMENT OCCURENCE IN TIMES OF CRISIS: INSIGHTS FROM THE LITERATURE
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作者：VLADU ALINA BEATTRICE
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：5
页码：115-119
语种：English
出版社：Academica Brâncuşi
摘要：This paper discusses the main findings in the literature and offers interesting insights in order to understanding the behavior of firms in times of financial distress.In this respect the occurrence and magnitude of earnings management activities are examined via global financial crisis,bringing into attention the contextual earnings management studies.The main discussions are related to the impact of economic environment on earnings management and further on value relevance of earnings in times of crisis.Since prior research is inconclusive in terms of earnings management occurrence and magnitude in times of financial crisis,future springs of research should be conducted in order to examine if there is a relationship between the financial crisis and earnings management practices.
关键词：Earnings management;Global financial crisis;contextual earnings management studies