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The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries

Heliyon, 2024-04, Vol.10 (8), p.e29890-e29890, Article e29890 [Peer Reviewed Journal]

2024 The Authors ;2024 The Authors. ;2024 The Authors 2024 ;ISSN: 2405-8440 ;EISSN: 2405-8440 ;DOI: 10.1016/j.heliyon.2024.e29890 ;PMID: 38699736

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  • Title:
    The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries
  • Author: Yaşar, Alpaslan ; Yalçın, Neriman
  • Subjects: Accrual-based earnings management ; COVID-19 pandemic ; Income increasing/decreasing earnings management ; M41 ; M42
  • Is Part Of: Heliyon, 2024-04, Vol.10 (8), p.e29890-e29890, Article e29890
  • Description: This study aims to investigate the effect of the COVID-19 pandemic on accrual-based earnings management (EM) based upon a sampling of 938 listed firms from four selected European countries (United Kingdom, Italy, Spain, and Türkiye) during 2016–2020. We find that firms engage more in accrual-based EM through income-increasing and income-decreasing accruals in the year of the COVID-19 pandemic relative to the period before the pandemic. These findings imply that financial reporting reliability and usefulness decreased in the period of the pandemic. Our results are robust to some sensitivity checks.
  • Publisher: England: Elsevier Ltd
  • Language: English
  • Identifier: ISSN: 2405-8440
    EISSN: 2405-8440
    DOI: 10.1016/j.heliyon.2024.e29890
    PMID: 38699736
  • Source: PubMed Central
    ROAD: Directory of Open Access Scholarly Resources
    DOAJ Directory of Open Access Journals
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