.... The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Risk management Fraudulent financial reporting F-score Corporate governance G34 G38 M41 M48 Discussion on fraud receives a high level of attention from regulators, auditors...

... at http://creativecommons.org/licences/by/4.0/legalcode COVID-19 outbreak Earnings management Tunisia M41 M48 On March 11, 2020, the World Health Organization (WHO) declared that the COVID-19 outbreak was a global pandemic. This news rocked global financial markets since COVID-19...

... and domestic firms (Dyreng et al., 2017). Tax avoidance is a concern for regulators worldwide as many tax avoidance tools involve cross-national border activities, such as the Panama Papers case. E69 H25 H60 M42 M48 COVID-19 Financial distress Corporate tax avoidance Cross-country...

... developed to investigate whether IFRS adoption provides quality financial reporting in terms of the needs of lenders, such as banks and other creditors. Mandatory IFRS adoption Credit relevance Quality of financial reporting Difference-in-differences M4 M42 M48 In recent times...