THE EFFECT OF REGULATORY CHANGES ON RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND FINANCIAL REPORTING TIMELINESS: THE CASE OF COVID-19 PANDEMIC

The purpose of this paper was to examine the effect of regulatory changes regarding financial reporting deadlines introduced because of COVID-19 pandemic on relationship between earnings management and financial reporting timeliness. Using sample of companies listed on stock exchange in Republic...

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Autore principale:	Toni Šušak
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Faculty of Economics University of Rijeka 2020-12-01
Serie:	Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu
Soggetti:	covid-19 coronavirus earnings management financial reporting delay financial reporting timeliness
Accesso online:	https://www.efri.uniri.hr/upload/Zbornik%202_2020/04-Susak-2020-2.pdf
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