How to cite this paper
Azzam, M & Abu-Shamleh, E. (2024). Does the covid-19 pandemic create an incentive for firms to manage earnings? The role of board independence and corporate social responsibility.Decision Science Letters , 13(1), 99-110.
Refrences
Al Azeez, H. A. R., Sukoharsono, E. G., & Andayani, W. (2019). The impact of board characteristics on earnings management in the international oil and gas corporations. Academy of Accounting and Financial Studies Journal, 23(1), 1-26.
Alareeni, B. (2018). Does corporate governance influence earnings management in listed companies in Bahrain bourse?. Journal of Asia Business Studies, 12(4), 551-570.
Al-Haddad, L., & Whittington, M. (2019). The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan. Corporate Governance: The International Journal of Business in Society.
Ali Shah, S. Z., Butt, S. A., & Hassan, A. (2009). Corporate governance and earnings management an empirical evidence form Pakistani listed companies. European Journal of Scientific Research, 26(4), 624-638.
Aljawaheri, B. A. W., Ojah, H. K., Machi, A. H., & Almagtome, A. H. (2021). COVID-19 Lockdown, earnings manipulation and stock market sensitivity: An empirical study in Iraq. The Journal of Asian Finance, Economics and Business, 8(5), 707-715.
Almahrog, Y., Ali Aribi, Z., & Arun, T. (2018). Earnings management and corporate social responsibility: UK evidence. Journal of Financial Reporting and Accounting, 16(2), 311-332.
Alsaadi, A., Ebrahim, M. S., & Jaafar, A. (2017). Corporate social responsibility, Shariah-compliance and earnings quality. Journal of financial services research, 51(2), 169-194.
Amake, C. C., & Akogo, O. U. (2021). Corporate social responsibility and accrual-based earnings management: Evidence from Nigeria. Mediterranean Journal of Social Sciences, 12(5), 15-15.
Amran, N. A., Ishak, R., & Manaf, K. A. (2016). The influence of real earnings on Malaysian corporate board structure. The Social Sciences, 11(30), 7258-7262.
Azzam, M. (2020). The association between corporate governance reform and earnings management: empirical evidence from a unique regulatory environment. International Journal of Accounting, Auditing and Performance Evaluation, 16(2-3), 149-199.
Azzam, M., AlQudah, A., Al-Haddad, L., & Haija, A. A. (2021). The trade-off between accrual-based and real earnings management: evidence from Jordan. International Journal of Accounting, Auditing and Performance Evaluation, 17(1-2), 73-92.
Buertey, S., Sun, E. J., Lee, J. S., & Hwang, J. (2020). Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms. Corporate Social Responsibility and Environmental Management, 27(1), 256-271.
Bushman, R. M., & Smith, A. J. (2003). Transparency, financial accounting information and corporate governance. Financial Accounting Information and Corporate Governance. Economic Policy Review, 9(1).
Chen, J. J., & Zhang, H. (2014). The impact of the corporate governance code on earnings management–Evidence from Chinese listed companies. European Financial Management, 20(3), 596-632.
Cho, E., & Chun, S. (2016). Corporate social responsibility, real activities earnings management and corporate governance: evidence from Korea. Asia-Pacific Journal of Accounting and Economics, 23(4), 400-431.
Davis, K. (1960). Can business afford to ignore social responsibilities? California management review, 2(3), 70-76.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 193-225.
Ebrahim, A. (2007). Earnings management and board activity: an additional evidence. Review of Accounting and Finance, 6(1), 42-58.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
Friedman, M. (1970). A Friedman doctrine: The social responsibility of business is to increase its profits. The New York Times Magazine, 13(1970), 32-33.
Gonçalves, T., Gaio, C., & Ferro, A. (2021). Corporate social responsibility and earnings management: Moderating impact of economic cycles and financial performance. Sustainability, 13(17), 9969.
Gras-Gil, E., Manzano, M. P., & Fernández, J. H. (2016). Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly, 19(4), 289-299.
Habbash, M., & Haddad, L. (2019). The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia. Social Responsibility Journal, 16(8), 1073-1085.
Hashim, H. A., & Devi, S. (2008). Board characteristics, ownership structure and earnings quality: Malaysian evidence. In Corporate governance in less developed and emerging economies. Emerald Group Publishing Limited.
He, P., Sun, Y., Zhang, Y. &Li, T. (2020). COVID–19’s impact on stock prices across different sectors—An event study based on the Chinese stock market. Emerging Markets Finance and Trade, 56(10), 2198-2212.
He, X., & Jianqun, X. (2021). The COVID-19 and earnings management: China’s evidence. Journal of Accounting and Taxation, 13(2), 59-77.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Idris, M. I., Siam, Y. I. A., & Ahmad, A. L. (2018). The impact of external auditor size on the relationship between audit committee effectiveness and earnings management. Investment Management and Financial Innovations, 15(3), 122-130.
Jensen, M. C. (2002). Value maximization, stakeholder theory and the corporate objective function. Business Ethics Quarterly, 235-256.
Jensen, M. C. and Meckling, W. H. (2019). Theory of the firm: Managerial behaviour, agency costs and ownership structure. In Corporate Governance (pp. 77-132). Gower.
Jordaan, L. A., De Klerk, M., & de Villiers, C. J. (2018). Corporate social responsibility and earnings management of South African companies. South African Journal of Economic and Management Sciences, 21(1), 1-13.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197.
Lassoued, N., & Khanchel, I. (2021). Impact of COVID-19 pandemic on earnings management: Evidence from financial reporting in European firms. Global Business Review, 09721509211053491.
Liu, H., & Lee, H. A. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting & Information Management, 27(4), 632-652.
Magrath, L., & Weld, L. G. (2002). Abusive earnings management and early warning signs. CPA Journal, 72(8), 50-54.
Martinez, A. L. (2013). Earnings management in Brazil: a survey of the literature. Brazilian Business Review, 10(4), 1-29.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127.
Muttakin, M. B., Khan, A., & Mihret, D. G. (2017). Business group affiliation, earnings management and audit quality: evidence from Bangladesh. Managerial Auditing Journal, 32(4/5), 427-444.
Nunan, R. (1988). The libertarian conception of corporate property: A critique of Milton Friedman's views on the social responsibility of business. Journal of Business Ethics, 891-906.
Ozili, P. K. (2022). Financial regulation and bank supervision during a pandemic. In Insurance and Risk Management for Disruptions in Social, Economic and Environmental Systems: Decision and Control Allocations within New Domains of Risk. Emerald Publishing Limited.
Saona, P., Muro, L., & Alvarado, M. (2020). How do the ownership structure and board of directors' features impact earnings management? The Spanish case. Journal of International Financial Management and Accounting, 31(1), 98-133.
Wang, M. (2014). Which types of institutional investors constrain abnormal accruals? Corporate Governance: An International Review, 22(1), 43-67.
Zgarni, A., & Fedhila, H. (2021). The impact of interaction between an effective audit committee and audit quality on earnings management in banks. International Journal of Business Innovation and Research, 26(1), 34-57.
Alareeni, B. (2018). Does corporate governance influence earnings management in listed companies in Bahrain bourse?. Journal of Asia Business Studies, 12(4), 551-570.
Al-Haddad, L., & Whittington, M. (2019). The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan. Corporate Governance: The International Journal of Business in Society.
Ali Shah, S. Z., Butt, S. A., & Hassan, A. (2009). Corporate governance and earnings management an empirical evidence form Pakistani listed companies. European Journal of Scientific Research, 26(4), 624-638.
Aljawaheri, B. A. W., Ojah, H. K., Machi, A. H., & Almagtome, A. H. (2021). COVID-19 Lockdown, earnings manipulation and stock market sensitivity: An empirical study in Iraq. The Journal of Asian Finance, Economics and Business, 8(5), 707-715.
Almahrog, Y., Ali Aribi, Z., & Arun, T. (2018). Earnings management and corporate social responsibility: UK evidence. Journal of Financial Reporting and Accounting, 16(2), 311-332.
Alsaadi, A., Ebrahim, M. S., & Jaafar, A. (2017). Corporate social responsibility, Shariah-compliance and earnings quality. Journal of financial services research, 51(2), 169-194.
Amake, C. C., & Akogo, O. U. (2021). Corporate social responsibility and accrual-based earnings management: Evidence from Nigeria. Mediterranean Journal of Social Sciences, 12(5), 15-15.
Amran, N. A., Ishak, R., & Manaf, K. A. (2016). The influence of real earnings on Malaysian corporate board structure. The Social Sciences, 11(30), 7258-7262.
Azzam, M. (2020). The association between corporate governance reform and earnings management: empirical evidence from a unique regulatory environment. International Journal of Accounting, Auditing and Performance Evaluation, 16(2-3), 149-199.
Azzam, M., AlQudah, A., Al-Haddad, L., & Haija, A. A. (2021). The trade-off between accrual-based and real earnings management: evidence from Jordan. International Journal of Accounting, Auditing and Performance Evaluation, 17(1-2), 73-92.
Buertey, S., Sun, E. J., Lee, J. S., & Hwang, J. (2020). Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms. Corporate Social Responsibility and Environmental Management, 27(1), 256-271.
Bushman, R. M., & Smith, A. J. (2003). Transparency, financial accounting information and corporate governance. Financial Accounting Information and Corporate Governance. Economic Policy Review, 9(1).
Chen, J. J., & Zhang, H. (2014). The impact of the corporate governance code on earnings management–Evidence from Chinese listed companies. European Financial Management, 20(3), 596-632.
Cho, E., & Chun, S. (2016). Corporate social responsibility, real activities earnings management and corporate governance: evidence from Korea. Asia-Pacific Journal of Accounting and Economics, 23(4), 400-431.
Davis, K. (1960). Can business afford to ignore social responsibilities? California management review, 2(3), 70-76.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 193-225.
Ebrahim, A. (2007). Earnings management and board activity: an additional evidence. Review of Accounting and Finance, 6(1), 42-58.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
Friedman, M. (1970). A Friedman doctrine: The social responsibility of business is to increase its profits. The New York Times Magazine, 13(1970), 32-33.
Gonçalves, T., Gaio, C., & Ferro, A. (2021). Corporate social responsibility and earnings management: Moderating impact of economic cycles and financial performance. Sustainability, 13(17), 9969.
Gras-Gil, E., Manzano, M. P., & Fernández, J. H. (2016). Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly, 19(4), 289-299.
Habbash, M., & Haddad, L. (2019). The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia. Social Responsibility Journal, 16(8), 1073-1085.
Hashim, H. A., & Devi, S. (2008). Board characteristics, ownership structure and earnings quality: Malaysian evidence. In Corporate governance in less developed and emerging economies. Emerald Group Publishing Limited.
He, P., Sun, Y., Zhang, Y. &Li, T. (2020). COVID–19’s impact on stock prices across different sectors—An event study based on the Chinese stock market. Emerging Markets Finance and Trade, 56(10), 2198-2212.
He, X., & Jianqun, X. (2021). The COVID-19 and earnings management: China’s evidence. Journal of Accounting and Taxation, 13(2), 59-77.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
Idris, M. I., Siam, Y. I. A., & Ahmad, A. L. (2018). The impact of external auditor size on the relationship between audit committee effectiveness and earnings management. Investment Management and Financial Innovations, 15(3), 122-130.
Jensen, M. C. (2002). Value maximization, stakeholder theory and the corporate objective function. Business Ethics Quarterly, 235-256.
Jensen, M. C. and Meckling, W. H. (2019). Theory of the firm: Managerial behaviour, agency costs and ownership structure. In Corporate Governance (pp. 77-132). Gower.
Jordaan, L. A., De Klerk, M., & de Villiers, C. J. (2018). Corporate social responsibility and earnings management of South African companies. South African Journal of Economic and Management Sciences, 21(1), 1-13.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197.
Lassoued, N., & Khanchel, I. (2021). Impact of COVID-19 pandemic on earnings management: Evidence from financial reporting in European firms. Global Business Review, 09721509211053491.
Liu, H., & Lee, H. A. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting & Information Management, 27(4), 632-652.
Magrath, L., & Weld, L. G. (2002). Abusive earnings management and early warning signs. CPA Journal, 72(8), 50-54.
Martinez, A. L. (2013). Earnings management in Brazil: a survey of the literature. Brazilian Business Review, 10(4), 1-29.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127.
Muttakin, M. B., Khan, A., & Mihret, D. G. (2017). Business group affiliation, earnings management and audit quality: evidence from Bangladesh. Managerial Auditing Journal, 32(4/5), 427-444.
Nunan, R. (1988). The libertarian conception of corporate property: A critique of Milton Friedman's views on the social responsibility of business. Journal of Business Ethics, 891-906.
Ozili, P. K. (2022). Financial regulation and bank supervision during a pandemic. In Insurance and Risk Management for Disruptions in Social, Economic and Environmental Systems: Decision and Control Allocations within New Domains of Risk. Emerald Publishing Limited.
Saona, P., Muro, L., & Alvarado, M. (2020). How do the ownership structure and board of directors' features impact earnings management? The Spanish case. Journal of International Financial Management and Accounting, 31(1), 98-133.
Wang, M. (2014). Which types of institutional investors constrain abnormal accruals? Corporate Governance: An International Review, 22(1), 43-67.
Zgarni, A., & Fedhila, H. (2021). The impact of interaction between an effective audit committee and audit quality on earnings management in banks. International Journal of Business Innovation and Research, 26(1), 34-57.