Financial Crisis as a Major Cause of Earnings Management: Theoretical Background and Literature Review

2017 ◽  
pp. 103-117
Author(s):  
Bruno Maria Franceschetti
Keyword(s):  
Financial Crisis ◽  
Literature Review ◽  
Earnings Management ◽  
Theoretical Background

Bezpieczny i stabilny system bankowo-finansowy jako podstawa rozwoju gospodarki i społeczeństwa

2015 ◽  
pp. 43-51
Author(s):  
Stanisław Flejterski ◽  
Magdalena Zioło
Keyword(s):  
European Union ◽  
Financial Crisis ◽  
Literature Review ◽  
Theoretical Background ◽  
Conventional Wisdom ◽  
Legal Regulations ◽  
The European Union ◽  
Main Thesis ◽  
Financial Crisis Of 2008 ◽  
Safety And Stability

The paper focuses on the problem of the banking and financial system’s safety and stability in the European Union after the financial crisis of 2008. The concept is divided into three parts: the theoretical background, methods, and findings. The theoretical section presents a literature review, the main thesis, and the goals of the study. Conventional wisdom is discussed and the major assumptions, tools, and legal regulations are presented.

Alexithymia, fibromyalgia, and psychological distress among adolescents: literature review

2020 ◽  
Vol 32 (3) ◽  
Author(s):  
Eman Tariq Alslman ◽  
Shaher H. Hamaideh ◽  
Manar Ali Bani Hani ◽  
Huda Mohammad Atiyeh
Keyword(s):  
Psychological Distress ◽  
Literature Review ◽  
Theoretical Background ◽  
Mediating Effect ◽  
Google Scholar ◽  
The Relationship

AbstractThe purpose of this article is to review the literature regarding the relationships between alexithymia, fibromyalgia (FM), and psychological distress among adolescents. Google Scholar and databases were searched using alexithymia, fibromyalgia, psychological distress, and adolescent keywords. Studies that examine the relationship between alexithymia and fibromyalgia and the contribution of psychological distress on this relationship among adolescents are lacking. However, based on previous studies on adult samples and theoretical background, there are possible relationship between alexithymia and fibromyalgia as well as possible mediating effect of psychological distress on this relationship in adolescents. Further studies are recommended to examine the relationships between alexithymia, fibromyalgia, and psychological distress among adolescents.

scholarly journals Triple bottom line of the CSR concept and its reporting

2021 ◽  
Vol 129 ◽  
pp. 07001
Author(s):  
Jaroslav Belas ◽  
Katarina Zvarikova
Keyword(s):  
Developing Countries ◽  
Literature Review ◽  
Value Added ◽  
Developed Countries ◽  
Theoretical Background ◽  
Three Dimensions ◽  
Bottom Line ◽  
Non Profit ◽  
To Come ◽  
Frequent Problem

Research background: The global situation is alarming. Many scholars, politicians, non-profit organizations and journalists worldwide remind of these arising problems. Sustainability seems to be the only solution, and also many companies try to do their best to contribute to this issue. Purpose of the article: CSR is considered a valuable tool in many fields – profit, stakeholders, and environmental dimensions. All these dimensions are characterized by their specifics, but it is proven that CSR positively impacts all of them. But the frequent problem is that although the companies are aware of the stakeholders´ importance, they are not able to report their activities or report them in an understanding way. Methods: Methods of the literature review is used for the theoretical background to understand the importance of three dimensions of CSR. Method of analysis is used to analyze of GRI index. Findings & Value added: Literature review proves the importance of CSR towards all three dimensions. According to analysis of the DRI index, it is evident, that not only organizations from developed countries have reported, but also organizations from developing countries had become reporting. Following the result of our analysis, we can see that 1 694 organizations from 80 countries try to come close to stakeholders and want to inform them about their activities.

Studies of Accessibility to Healthcare in Canada

2013 ◽  
pp. 68-86
Author(s):  
Olesya Elikan
Keyword(s):  
Literature Review ◽  
Population Health ◽  
Theoretical Background ◽  
Health Geography ◽  
Future Directions ◽  
Measuring Techniques

The main goal of this chapter is to provide a theoretical background for accessibility studies as a sub-discipline of health geography and a literature review on the topic. The chapter provides various definitions of accessibility, its major characteristics and comparison between main measuring techniques. The influence of accessibility on population health is also discussed. An overview of recent accessibility studies in Canada is provided and future directions of research are discussed. A case study is provided to illustrate one of the advanced methods in measuring access.

Islamic Banking in GCC

2020 ◽  
pp. 1-16
Author(s):  
Eda Orhun
Keyword(s):  
Financial Crisis ◽  
Literature Review ◽  
Performance Comparison ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Financial Products ◽  
Gcc Countries ◽  
Before And After ◽  
Time Periods ◽  
Conventional Banks

This chapter offers a literature review discussing the origin, history, and the growth of Islamic Banking, especially in the GCC countries. It provides detailed information regarding how Islamic Banking evolved throughout the years and what are the current Islamic financial products. Another interesting topic covered in this literature review is the performance comparison of Islamic and conventional banks during different time periods. Accordingly, the chapter explores how the financial standing of Islamic banks altered in comparison to conventional banks before and after the financial crisis of 2008 by presenting earlier studies from various countries. It is concluded that some potential challenges and future opportunities of the Islamic Banking are yet to be explored.

How does real earnings management respond to the 2007-2008 financial crisis?

2020 ◽  
Vol 32 (4) ◽  
pp. 495-517
Author(s):  
Zhigang Li ◽  
Yuan-Teng Hsu ◽  
Xiang Gao
Keyword(s):  
Financial Crisis ◽  
Earnings Management ◽  
Global Financial Crisis ◽  
Probit Model ◽  
Real Earnings Management ◽  
Share Repurchases ◽  
2008 Financial Crisis ◽  
Event Window ◽  
Content Type ◽  
Dummy Variable

Purpose This paper aims to investigate the dynamics of repurchase-based earnings management vis-à-vis other real activities manipulations during the 2007–2008 financial crisis. Design/methodology/approach This paper adopts a Probit model to regress alternate real earnings management (REM) methods on a dummy variable indicating whether a firm falls in the crisis event window or not, during our 15-year sample period. This paper also detects switches made by suspected firms from repurchasing to other REM tools such as reducing discretionary expenditures. Findings This paper provides solid evidence indicating that firms suspected of earnings management have the tendency to decrease accretive share repurchases after the onset of the crisis. Conversely, the above pattern is neither observed in non-suspect firms nor over non-crisis periods. A further investigation documents that firms that switch REM during crisis can be characterized by less cash holding, smaller size, more severe liquidity shortage and/or tighter financial constraint. Originality/value This paper contributes to the literature on understanding the respective and interactive implications of both share repurchases and global financial crisis on firms’ REM activities.

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