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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 Houly, Therese Wambe. 2022. "Stratégies De Gestion Du Résultat Par Les Dirigeants En Période De Crise Sanitaire Covid 19". Global Journal of Management and Business Research, 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
v1.2
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Total Score: 149
Country: Cameroon
Subject: Global Journal of Management and Business Research
Authors: Menga Biroue Houly, Therese Mai Django Wambe (PhD/Dr. count: 0)
View Count (all-time): 357
Total Views (Real + Logic): 465
Total Downloads (simulated): 37
Publish Date: 2021 05, Sat
Monthly Totals (Real + Logic):
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