About this document
COVID-19 by Andrew Miki is a document available to read on EtoBox.
This study evaluates earnings management practices during the COVID-19 pandemic in Brazilian and American capital markets, analyzing over 162,000 observations from 1998 to 2020. Findings indicate that Brazilian companies exhibited more pronounced discretionary accruals during the pandemic, suggesting greater incentives for earnings management in emerging economies compared to developed ones. The research highlights the need for caution in interpreting accounting data during crises, as it may be influenced b
- Author
- Andrew Miki
- Language
- EN