This study investigated how the COVID-19 pandemic impacted earnings management practices within both public and private firms in Korea. Amid active government efforts and policies to overcome the pandemic crisis, we anticipate that the earnings management of public sector managers, prioritizing...

The purpose of this research is to see whether different wage levels in the private purchasing sector relate to the level of corruptibility. An experiment was conducted that put participants in the role of employees of a purchasing department of a multinational enterprise. The employees were...