The purpose of this study is to reveal the relationship between real earnings management through sales manipulation and firm performance in Chinese A-listed companies. We analyze abnormal operating cash flows to identify real earnings management through sales manipulation. Fixed-effect panel...

Objective - The main objective of this study is to examine the impact of the COVID-19 pandemic on earnings management practices in China using a sample of family and non-family enterprises. More specifically, this study aims to examine whether the COVID-19 pandemic causes variation in Chinese...