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- W2997388617 abstract "The aim of this research is to investigate the relationship between the financial crisis and earnings management. Despite the wealth of research examining earnings management, we still have much to learn about the effects of macroeconomic factors on accounting discretional decisions; the recent financial crises may be one of such factors. Particularly, this study aims at investigating whether, in the Italian context, the precarious macroeconomic conditions and the consequent difficulties suffered by listed companies have constituted an incentive to implement earnings management or not. The research is based on a sample of 89 non-financial listed Italian companies and an investigation period (2005-2016) split out into three different sub-periods: a pre-crisis period (2005-2008), a crisis period (2009-2012) and a post-crisis period (2013-2016). The research is conducted using the Beneish Model, due to its capability to identify, although on the basis of likelihood, companies that potentially adopt earnings management. The results of this study suggest an overall low presence of companies at risk of manipulation throughout the period under investigation; however, the most consistent number of such companies is recorded during the pre-crisis period." @default.
- W2997388617 created "2020-01-10" @default.
- W2997388617 creator A5005598639 @default.
- W2997388617 date "2019-01-01" @default.
- W2997388617 modified "2023-09-25" @default.
- W2997388617 title "The relationship between financial crisis and earnings management: Some evidence from the Italian context" @default.
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- W2997388617 doi "https://doi.org/10.22495/cocv17i1siart13" @default.
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