Earnings management in times of crisis: A political cost hypothesis

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role...

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Bibliographic Details
Published in:Journal of Accounting and Investment
Main Authors: Harina Paramastri, Sari Atmini, Aulia Fuad Rahman
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2023-09-01
Subjects:
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/19610