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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF APPLIED BUSINESS AND ECONOMICS

Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic


Author(s): Charles E. Jordan, Stanley J. Clark, Marilyn A. Waldron

Citation: Charles E. Jordan, Stanley J. Clark, Marilyn A. Waldron, (2021) "Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic," Journal of Applied Business and Economics, Vol. 23, Iss.5,  pp. 1-10

Article Type: Research paper

Publisher: North American Business Press

​Abstract:

Some forms of earnings management largely disappeared after SOX’s implementation, including cosmetic earnings management and the upward manipulation of income to ensure that reported EPS is rounded up a penny rather than down a cent. Yet, research shows that the incidence of accrual-based earnings management increases during an economic downturn. This raises a question of whether these two types of earnings management might have reappeared in the U.S. during the unique, pandemic-driven recession of 2020. The current study tests this issue and finds no compelling evidence that either of these two easily-achieved forms of earnings management occurred overall in 2020.