How does the COVID-19 affect earnings management: Empirical evidence from China.

Huanmin Yan, Zhenyu Liu, Haoyu Wang, Xuehua Zhang, Xilei Zheng

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In one paragraph

Article in Research in international business and finance, 2022. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 1 paper.

0numbers the graph read from it

0cells of the map it votes in

1citing papers in PubMed

15.5field-weighted citation impact, top 1% of its field

1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

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3 · Its place in the literature

Who cites it

1 citing paper in PubMed, 56 citations in OpenAlex.

The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries.Heliyon · 2024
Article

4 · The record

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PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

5 authors at 2 institutions in 1 country.

Huanmin YanSchool of Economics and Management, Nanchang University, Nanchang, China.

Zhenyu LiuSchool of Economics and Management, Nanchang University, Nanchang, China.

Haoyu WangSchool of Accountancy, Shanghai University of Finance and Economics, Shanghai, China.

Xuehua ZhangSchool of Economics and Management, Nanchang University, Nanchang, China.

Xilei ZhengSchool of Economics and Management, Nanchang University, Nanchang, China.

Nanchang University · CNShanghai University of Finance and Economics · CN

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

Using China's A-share listed companies from 2018 to 2020, this paper examines the impact of COVID-19 on earnings management. The results reveal that: (1) The COVID-19 shock intensifies earnings management, which is reflected in the increasing accrual-based earnings management and real earnings management. Moreover, when enterprises face a higher degree of financial constraints, this shock effect is more evident. (2) Enterprises in industries and regions where COVID-19 is more severe are more affected by the suspension of work and production caused by the epidemic prevention policies, so these enterprises choose accrual-based earnings management through accounting items rather than carrying out earnings management through real activities. (3) Further analysis finds that, enterprises with more investment opportunities have more evident earnings management caused by the COVID-19 shock. However, high-quality auditing has an inhibitory effect on accrual-based earnings management caused by the COVID-19 shock but has no inhibitory effect on real earnings management.

Indexed as

Accrual-based earnings managementCOVID-19Epidemic severityFinancial constraintsReal earnings management

Identifiers

PMID36196390

DOI10.1016/j.ribaf.2022.101772

PMCPMC9523902

OpenAlexW4298149837

What OpenQuestion holds

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Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.