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    The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries
    (Cell Press, 2024) Yasar, Alpaslan; Yalcin, Neriman
    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 T & uuml;rkiye) 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.
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    Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies
    (Taylor & Francis As, 2023) Yasar, Alpaslan; Yalcin, Neriman
    Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions disclosure and earnings management (EM), proxied by accruals-based earnings management (AEM) and real earnings management (REM). Based on a sample of 2,100 firm-year observations for 420 non-financial UK-listed firms over the period 2016-2020, we find a negative but insignificant relationship between voluntary scope 3 GHG emissions disclosure and EM. Our results are robust to alternative sensitivity tests. Our findings imply that voluntary environmental disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM.