Earnings management in times of crisis: A political cost hypothesis

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής

Κύριοι συγγραφείς:	Harina Paramastri, Sari Atmini, Aulia Fuad Rahman
Μορφή:	Artigo
Γλώσσα:	Inglês
Έκδοση:	Universitas Muhammadiyah Yogyakarta 2023-09-01
Σειρά:	Journal of Accounting and Investment
Θέματα:	earning management political cost hypothesis discretionary accrual
Διαθέσιμο Online:	https://journal.umy.ac.id/index.php/ai/article/view/19610
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