2023
DOI: 10.1002/jcaf.22650
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The effect of real earnings management on earnings persistence and informativeness before and during COVID‐19

Le Thi Bao Nhu,
Tran Thi Hong Diem,
Yen Thi Tran
et al.

Abstract: This study examines the effect of real earnings management (REM) on earnings persistence and informativeness and also considered in the context of the COVID‐19 pandemic. REM is quantified by two aggregate metrics. The sample consists of 2256 firm‐year observations of listed companies in Vietnam from 2016 to 2021. We find evidence that REM is negatively associated with the persistence of earnings and its components, with REM affecting cash flows more strongly than accruals. We also find that REM limits the rela… Show more

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