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Keywords: COVID-19 outbreak
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (3): 307–318.
Published: 04 April 2023
...Riadh Garfatta; Mouna Hamza; Imen Zorgati Purpose This article attempts to investigate the impact of COVID-19 outbreak on the earnings management (EM) for listed Tunisian companies. Design/methodology/approach The study focuses on both accrual-based and real EM (REM) practices. With panel data...
