Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence

16 references·11 citing·45 second hop

FromToDepth

this work references cited by second hop

References

1991Earnings Management During Import Relief Investigations8,369 cited
2005Performance matched discretionary accrual measures6,963 cited
2002Audit committee, board of director characteristics, and earnings management4,633 cited
1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
1998Relative valuation roles of equity book value and net income as a function of financial health897 cited
2000Do firms mislead investors by overstating earnings before seasoned equity offerings?599 cited
2009Financial Stress: What Is It, How Can It Be Measured, and Why Does It Matter?440 cited
1999On Transitory Earnings266 cited
2011The impact of IFRS adoption on the value relevance of book value and earnings254 cited
2013Financial distress, earnings management and market pricing of accruals during the global financial crisis250 cited
2014Financial Crisis And Earnings Management: The European Evidence240 cited
2002Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques225 cited
2016The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

179 cited

2007Choice of auditors and earnings management during the Asian financial crisis147 cited

2013The effects of the European debt crisis on earnings quality125 cited

Cited by

2022Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation160 cited
2023Earnings Management and Sustainability Reporting Disclosure: Some Insights from Indonesia33 cited
2023Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis26 cited
2024The implications of COVID-19 on ESG performance and financial reporting quality in Egypt24 cited
2023The impact of the COVID-19 pandemic on corporate tax avoidance: evidence from S&P 500 firms21 cited
2025Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan20 cited
2023Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?19 cited
2024The Impact of Covid-19 on Earnings Management: Empirical Evidence from Vietnam17 cited
2023Earnings management in emerging markets: The COVID-19 and family ownership13 cited
2023Earnings Management amid the COVID-19 Financial Crisis: The Experience of Poland13 cited
2024The effect of the COVID-19 pandemic on accrual-based earnings management: Evidence from four most affected European countries12 cited