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:	Asanda Mpumpula, Carlos De Jesus, Alastair Marais
Format:	Artigo
Jezik:	Inglês
Izdano:	AOSIS 2026-03-01
Serija:	South African Journal of Economic and Management Sciences
Teme:	accruals-based earnings management quality of earnings jse covid-19 pandemic south africa
Online dostop:	https://sajems.org/index.php/sajems/article/view/6363
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