Safia Abdo Ali Al-Begali; Phua, Lian Kee - In: Cogent economics & finance 11 (2023) 1, pp. 1-19
This paper investigates the impact of COVID-19 and family ownership on earnings management (EM), both accruals (DA) and … ownership and DA, indicating that high family ownership manages earnings through accruals. However, this study finds a … significant negative relationship between family ownership and REM, indicating that a high concentration of family ownership …