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Previous research on how financial crisis affects managers’ earnings management behavior has resulted in different scenarios with inconclusive results. To address the ambiguity in the findings in the literature, the present study presents critical realism as an alternative to the positivist mainstream approach. The study argues against the existence of a causal law based on a constant conjunction model (i.e., whenever a financial crisis happens, earnings management happens) and concludes that financial crisis cannot be seen as the cause of earnings management. Finally, it suggests exploring other structures at work that might be responsible for earnings management.

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A tractor losing lateral stability starts to rollover. It is a matter of fact that tractor lateral rollover accidents are one of the most frequent causes of death and injuries for farmers. Consequently, tractors are fitted with a specific protective structure to minimize the consequences for the driver during the rollover (ROPS). The narrow-track tractor, designed to operate in vineyards and orchards, is a tractor category with a very narrow track width and the risk of rollover is higher. The aim of the study was to evaluate the compact narrow-track tractor types commercially available, designed to mount a cantilever engine in the forward position with effects on the Center of Gravity (CoG) because more than 50% of the tractor weight is loaded on the front axle, and, specifically, the articulated narrow-track tractors where the stability is affected by the pivot point connecting the two tractor bodies. As a consequence of the typical tractor design of articulated tractors, during the steering action the line passing through the front and rear tire contact points on the ground changes, influencing the tractor’s stability. The approach of the research was based on reproducing the lateral stability tractor condition by developing a kinematic model, with the goal to virtually simulate the tractor behavior and to calculate the lateral stability angle for articulated tractors. The innovative contribution of this paper was the tractor articulation joint modeling, assuming a virtual pivot point to reproduce two relatives’ rotations between the front and rear bodies of the tractor: vertical (yaw angle) and longitudinal (roll angle) rotations. The lowest value of the stability angle was 39.3°, measured at −35° yaw angle. The model at the tractor design stage will allow adjusting of the tractor parameters to improve the lateral stability performance.