The study reviewed the current status of evidence-based research on earnings quality of non-financial firms facing a financial crisis. There is still no general consensus among academics on managers earnings behavior. Our results enable a critical judgment as a valid alternative to the functionalist mainstream paradigm on how managers exercise their discretion to mask (or to unveil) companies performances.
Research on earnings quality of firms in times of recession: a review and future perspectives
FRANCESCHETTI, BRUNO MARIA;CASTELLANO, NICOLA GIUSEPPE;FRADEANI, ANDREA
2014-01-01
Abstract
The study reviewed the current status of evidence-based research on earnings quality of non-financial firms facing a financial crisis. There is still no general consensus among academics on managers earnings behavior. Our results enable a critical judgment as a valid alternative to the functionalist mainstream paradigm on how managers exercise their discretion to mask (or to unveil) companies performances.File in questo prodotto:
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Franceschetti_Research-on-earnings_2014.pdf
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