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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...
Autores principales: | , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Elsevier Inc.
2023
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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 |