Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? : an international analysis
Hania Waleed Tawfik El-Feel, Diana Mostafa Mohamed and Hala Magdy Amin and Khaled Hussainey
| Year of publication: |
2024
|
|---|---|
| Authors: | El-Feel, Hania Waleed Tawfik ; Mohamed, Diana Mostafa ; Amin, Hala Magdy ; Hussainey, Khaled |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 22.2024, 1, p. 79-104
|
| Subject: | COVID-19 | Earnings management | Discretionary accruals | Real earnings management | Corporate social responsibility | Bilanzpolitik | Accounting policy | Corporate Social Responsibility | Coronavirus | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFRA-06-2023-0307 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014506439