This opening chapter presents the research question, gives a brief overview of the book, and pinpoints the main theoretical and practical contributions of the present work. The study examines whether the generative mechanism for managing earnings identified by the previous research (i.e., financial crisis) is adequate. Chapter 2 presents the earnings management phenomenon while Chap. 3 provides a critical realist evaluation of mainstream earnings management literature. Chapter 4 approaches the question of the relationship between financial crisis and earnings management. Finally, Chap. 5 presents both the positivist and the critical realist approach to the research question.

本章开篇提出了研究问题，对本书进行了简要概述，并指出了本研究的主要理论和实践贡献。这项研究检验了先前研究（即金融危机）确定的管理盈余的生成机制是否足够。第二章介绍了现实主义盈余管理现象，第三章介绍了盈余管理的主流现象。第四章探讨了财务危机与盈余管理的关系问题。最后，第五章提出了实证与批判现实的研究方法。