COVID-19 outbreak and earnings management practice: case of Tunisia
Purpose – This article attempts to investigate the impact of COVID-19 outbreak on the earnings management (EM) for listed Tunisian companies. Design/methodology/approach – The study focuses on both accrual-based and real EM (REM) practices. With panel data, the authors employ the multiple regression...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-06-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-04-2022-0129/full/pdf |