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

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dc.authoridYASAR, Alpaslan/0000-0002-7960-9665
dc.authoridYALCIN, NERIMAN/0000-0002-2196-4779
dc.contributor.authorYasar, Alpaslan
dc.contributor.authorYalcin, Neriman
dc.date.accessioned2025-01-06T17:37:14Z
dc.date.available2025-01-06T17:37:14Z
dc.date.issued2024
dc.description.abstractThis 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.
dc.description.sponsorshipWe thank the editors and anonymous referees for their constructive and valuable comments, which improved our manuscript.
dc.identifier.doi10.1016/j.heliyon.2024.e29890
dc.identifier.issn2405-8440
dc.identifier.issue8
dc.identifier.pmid38699736
dc.identifier.scopus2-s2.0-85190891040
dc.identifier.scopusqualityQ1
dc.identifier.urihttps://doi.org/10.1016/j.heliyon.2024.e29890
dc.identifier.urihttps://hdl.handle.net/20.500.14669/2161
dc.identifier.volume10
dc.identifier.wosWOS:001295374300001
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.indekslendigikaynakPubMed
dc.language.isoen
dc.publisherCell Press
dc.relation.ispartofHeliyon
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.subjectCOVID-19 pandemic
dc.subjectAccrual-based earnings management
dc.subjectIncome increasing/decreasing earnings
dc.subjectmanagement
dc.titleThe effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries
dc.typeArticle

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