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The Covid-19 outbreak, corporate financial distress and earnings management

This study explores the association between the Covid-19 outbreak, corporate financial distress and earnings management practices in China. We investigate whether firms took advantage of the downturn in economic conditions during the pandemic to adjust their earnings using different earnings managem...

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Detalles Bibliográficos
Autores principales: Aljughaiman, Abdullah A., Nguyen, Tam Huy, Trinh, Vu Quang, Du, Anqi
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier Inc. 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10139748/
https://www.ncbi.nlm.nih.gov/pubmed/37144179
http://dx.doi.org/10.1016/j.irfa.2023.102675