The impact of COVID-19 on accrual-based earnings management: Evidence from South Africa
Background: The coronavirus disease 2019 (COVID-19) pandemic created a period of economic turbulence, affecting firms’ performance and providing management with incentives to change their earnings management behaviour. While research has been conducted on the COVID-19 pandemic and other crises in de...
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| Principais autores: | , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
AOSIS
2026-03-01
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| Colecção: | South African Journal of Economic and Management Sciences |
| Assuntos: | |
| Acesso em linha: | https://sajems.org/index.php/sajems/article/view/6363 |
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