Keywords: Cognitive hypothesis
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Journal Articles

Is it hard to be different during the COVID-19 crisis? Investigating the relationship between corporate social responsibility and earnings management

Imen Khanchel, Naima Lassoued
Journal: International Journal of Ethics and Systems
International Journal of Ethics and Systems (2024) 40 (1): 17–44.
https://doi.org/10.1108/IJOES-05-2022-0102
Published: 13 October 2022
... Cognitive hypothesis COVID-19 has significantly shaken the socio-economic balances of most countries, triggering financial shocks and strains across the globe (Kuckertz et al., 2020). The negative effects of COVID-19 on financial markets have caused substantial and enduring damage to firms...
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