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Keywords: Earnings management (EM)
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–15.
Published: 20 March 2026
...Lorenzo Coronella; Alessandro Mechelli; Riccardo Cimini; Monomita Nandy Purpose This paper aims to investigate the role of governmental regulation's interruption at the end of the pandemic crisis in driving firms' decision to engage in earnings management (EM). Design/methodology/approach...
