How does the COVID-19 affect earnings management: Empirical evidence from China
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DOI: 10.1016/j.ribaf.2022.101772
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- Hung Chi Chen & Hsiang-Tsai Chiang & Dessy Voren, 2023. "The Impact of the COVID-19 Pandemic on Quality of Financial Reports," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(4), pages 1-1.
- Cui, Di & Ding, Mingfa & Han, Yikai & Suardi, Sandy, 2023. "Regulation-induced financial constraints, carbon emission and corporate innovation: Evidence from China," Energy Economics, Elsevier, vol. 127(PB).
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Keywords
COVID-19; Accrual-based earnings management; Real earnings management; Financial constraints; Epidemic severity;All these keywords.
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