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Amid a global health crisis, several countries have announced the start of containment and a state of health emergency, in order to mitigate the spread of the virus. A series of measures have been recommended in order to spare populations from serious health dangers. This is how COVID-19 created an economic, financial and social crisis. This article identifies the effects of the crisis linked to the coronavirus pandemic on earnings management. It sheds light on the practices of income management that have also been affected following this pandemic. The article also lists a series of accounting manipulation techniques adopted by executives in today’s environment.
Menga Biroue Houly. 2022. \u201cStratégies De Gestion Du Résultat Par Les Dirigeants En Période De Crise Sanitaire Covid 19\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 21 (GJMBR Volume 21 Issue D2): .
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
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Total Score: 102
Country: Cameroon
Subject: Global Journal of Management and Business Research - D: Accounting & Auditing
Authors: Menga Biroue Houly, Therese Mai Django Wambe (PhD/Dr. count: 0)
View Count (all-time): 170
Total Views (Real + Logic): 1728
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Publish Date: 2022 01, Mon
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Amid a global health crisis, several countries have announced the start of containment and a state of health emergency, in order to mitigate the spread of the virus. A series of measures have been recommended in order to spare populations from serious health dangers. This is how COVID-19 created an economic, financial and social crisis. This article identifies the effects of the crisis linked to the coronavirus pandemic on earnings management. It sheds light on the practices of income management that have also been affected following this pandemic. The article also lists a series of accounting manipulation techniques adopted by executives in today’s environment.
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