Rueangsuwan, Sarayut; Jevasuwan, Supavinee - In: Journal of Financial Reporting and Accounting 22 (2022) 5, pp. 1176-1194
Purpose The main purpose of this study is to examine the determinants of firms’ earnings management (EM) activities during natural disasters, specifically the 2011 floods in Thailand. The motivation for conducting this study is that although disasters stem from natural processes, such events...
