The dynamic effect of infection rates on earnings management during the Covid-19 pandemic
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2022-07-13
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en
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Since the Covid-19 started in the beginning of 2020, the world became into uncertainty, this also holds for firms all over the world. We learned from previous crises that there are different results regarding the effect of any unforeseen period on the earnings management practices of firms. Within this research, the effect of the Covid-19 pandemic on accrual-based earnings management practices is investigated. Different from other articles about this topic, this research mainly focuses on the dynamic effect of the infection rates on earnings management, whether firms change their strategy during the crises and if they increase or decrease their earnings management activities. Besides that, this research examines the direction of earnings management practices, either income-decreasing or income-increasing. The analysis shows significant results for the non-monotonic component within the relationship, however there is no indication about the direction of it.
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Faculteit der Managementwetenschappen