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.
2014
9785927513918
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11393/216472
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