How does the COVID-19 affect earnings management: Empirical evidence from China

Using China’s A-share listed companies from 2018 to 2020, this paper examines the impact of COVID-19 on earnings management. The results reveal that: (1) The COVID-19 shock intensifies earnings management, which is reflected in the increasing accrual-based earnings management and real earnings manag...

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Detalles Bibliográficos
Autores principales: Yan, Huanmin, Liu, Zhenyu, Wang, Haoyu, Zhang, Xuehua, Zheng, Xilei
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier B.V. 2022
Materias:
Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9523902/
https://www.ncbi.nlm.nih.gov/pubmed/36196390
http://dx.doi.org/10.1016/j.ribaf.2022.101772

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9523902/
https://www.ncbi.nlm.nih.gov/pubmed/36196390
http://dx.doi.org/10.1016/j.ribaf.2022.101772

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