Earnings Management in Business Groups during the SARS-CoV-2 Pandemic
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DOI: 10.2478/ceej-2024-0019
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References listed on IDEAS
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More about this item
Keywords
accrual-based earnings management; business group; parent undertakings; the SARS-CoV-2 pandemic;All these keywords.
JEL classification:
- G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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