The impact of pandemic COVID-19 on earnings management in the European context
by Assawer Elaoud; Nada Benhlima; Anis Jarboui
International Journal of Governance and Financial Intermediation (IJGFI), Vol. 1, No. 3, 2022

Abstract: The coronavirus pandemic (COVID-19) has changed behaviour and habits around the world. This paper investigates the impact of COVID-19 on earnings management in the European context. This study carried out on eight sectors and nine countries over two periods separated before and after the pandemic spread. The data were analysed through descriptive statistics. The results indicate that earnings management is on the decline during the period of the COVID-19 pandemic. Technology and digitisation facilitate the remote working by allowing sharing of the same information and reducing agency conflicts, thus helping to reduce the earnings management. The results of this research are relevant to investors and managers seeking advice on the management of their business during and after the pandemic. Besides, this paper helps companies put policies and strategies after the COVID crisis.

Online publication date: Mon, 04-Jul-2022

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