Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms

The aim of this study is to determine the impact of COVID-19 pandemic on earnings management practices. Focusing on a sample of 2,031 firms listed in 15 European countries, the study uses three discretionary accrual metrics as a proxy for earnings management (Dechow et al., 1995; Kothari et al., 200...

Full description

Saved in:
Bibliographic Details
Published in:Global business review 2025-10, Vol.26 (5), p.1239-1263
Main Authors: Lassoued, Naima, Khanchel, Imen
Format: Article
Language:English
Subjects:
Companies
COVID-19
Earnings
Economic recovery
Financial reporting
Financial statements
Management
Pandemics
Reliability
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!