{"product_id":"earnings-management-during-a-financial-crisis-von-renate-van-zalk","title":"Earnings Management during a financial crisis","description":"\u003cp\u003eIt is expected that, during a financial crisis, earnings management increases because it is more difficult to meet targets. Focus lies on the period post-IFRS because the implementation of IFRS is argued to lower earnings management. I would like to find out whether this argued advantage of IFRS still holds in a situation of financial crisis. Is there, after the implementation of IFRS, still more earnings management during a financial crisis or does IFRS lower earnings management even in difficult times? To examine this, I follow the method of Burgstahler and Dichev (1997). I use histograms to look at the earnings distributions and I use a standardized differences test to test for significance. I also compare the effect of the crisis on countries with different law systems. I look at France as a code law country and the United Kingdom as a common law country. The findings show that in some situations the argued advantage does hold and in others it does not hold.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783843379526\"\u003e\u003ch3\u003eThe effect of the current financial crisis on earnings management in the European Union\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783843379526","offer_id":39470034452573,"sku":"9783843379526","price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/e0b1165f-1fd2-4ba7-8927-b47021d3625c.jpg?v=1776320998","url":"https:\/\/shop.autorenwelt.de\/en\/products\/earnings-management-during-a-financial-crisis-von-renate-van-zalk","provider":"Autorenwelt Shop","version":"1.0","type":"link"}