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Keywords: Tunisia
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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
..., it is the first in Tunisia, if not in Africa, to examine the impact of the COVID-19 pandemic on EM practices. Second, this study builds on previous work by examining both the accrual-based EM and the REM. The dependent variable is “earnings management, EM” And in this respect, our study covers both...
