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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...
| Autores principales: | , , , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Elsevier B.V.
2022
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| Materias: | |
| 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 |