Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland
This study examines the consequences of the COVID-19 turbulence on the informativeness of financial reporting. Using data from non-financial public companies in Poland, our evidence documents the evolution of accrual and real earnings management during the pandemic period. We estimate earnings quali...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Collegium of Economic Analysis, SGH Warsaw School of Economics
2023-03-01
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| Series: | Gospodarka Narodowa. The Polish Journal of Economics |
| Subjects: | |
| Online Access: | https://gnpje.sgh.waw.pl/Earnings-Management-amid-the-COVID-19-Financial-Crisis-The-Experience-of-Poland,159032,0,2.html |