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Contributions to Game Theory and Management, 2019, том 12, страницы 8–36 (Mi cgtm333)  

Detecting earnings management: a study of German public companies during the global financial crisis 2008

Tatiana Alexandrovaa, Olga Udovichenkob

a Risk Management School, Autonomous Non-commercial Organization of Post-Graduate Professional Education "Sberbank Corporate University", 117997 Russian Federation, Moscow, Vavilova str., 19
b Graduate School of Public Management, Russian Academy of National Economy and Public Administration (GSPM RANEPA), 119606, Russian Federation, Moscow, Vernadsky Prospekt, 84

Аннотация: This study investigates the accounting decisions made by managers of German public companies during the financial crisis of 2008. The overall goal was to detect the usage of earnings management strategies. The list of incentives for earnings management during the financial crisis was elaborated, among which were income-increasing as well as income-decreasing and smoothing strategies.
The earnings management was detected in the event year (2008 or 2009 depending on the industry) and the year preceding the crisis. Big-bath accounting was the most preferable earnings management strategy in a year -1. For the year 0 mixed evidence was gathered. Discretional accruals turned out to be different within the same industry (except Automobile). Asset quality index, gross margin index and industry belonging was proved to have a positive correlation with the probability of earnings manipulation.

Ключевые слова: Earnings management, discretional accruals, financial crisis 2008, German economy, income-decreasing strategies.

Полный текст: PDF файл (479 kB)
Тип публикации: Статья
Язык публикации: английский

Образец цитирования: Tatiana Alexandrova, Olga Udovichenko, “Detecting earnings management: a study of German public companies during the global financial crisis 2008”, Contributions to Game Theory and Management, 12 (2019), 8–36

Цитирование в формате AMSBIB
\RBibitem{AleUdo19}
\by Tatiana~Alexandrova, Olga~Udovichenko
\paper Detecting earnings management: a study of German public companies during the global financial crisis 2008
\jour Contributions to Game Theory and Management
\yr 2019
\vol 12
\pages 8--36
\mathnet{http://mi.mathnet.ru/cgtm333}


Образцы ссылок на эту страницу:
  • http://mi.mathnet.ru/cgtm333
  • http://mi.mathnet.ru/rus/cgtm/v12/p8

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