Master Thesis Online
Financial reporting quality during and after the pandemic
Ait bahman, Abderrazaq 
Promotor(s) :
Torsin, Wouter
Date of defense : 2-Sep-2024/7-Sep-2024 • Permalink : http://hdl.handle.net/2268.2/21660
All files (archive ZIP)Details
| Title : | Financial reporting quality during and after the pandemic |
| Translated title : | [fr] Qualité des rapports financiers pendant et après la pandémie |
| Author : | Ait bahman, Abderrazaq
|
| Date of defense : | 2-Sep-2024/7-Sep-2024 |
| Advisor(s) : | Torsin, Wouter
|
| Committee's member(s) : | Bils, Anne
|
| Language : | English |
| Number of pages : | 61 |
| Keywords : | [fr] COVID-19, Earnings Management, Financial Reporting, Accrual-Based, Industry Differences |
| Discipline(s) : | Business & economic sciences > Finance |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[fr] This thesis examines the impact of the COVID-19 pandemic on financial reporting quality, focusing on strengthening earnings management practices across sectors. The study examines accrual-based earnings management (AEM) and real activity manipulation (RAM) during and after the pandemic, which found a significant increase in AEM as firms responded to economic uncertainty although evidence of about RAM is less conclusive, findings industry specific Highlighting important differences, with customer cyclicals and industrial companies shown to be more sensitive to these practices These results highlight the importance of monitoring regulation if projects are targeted in times of economic instability.
File(s)
Document(s)
FINANCIAL REPORTING QUALITY DURING AND AFTER THE PANDEMIC.pdf
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Size: 803.77 kB
Format: Adobe PDF
Erratum_FINANCIAL REPORTING QUALITY DURING AND AFTER THE PANDEMIC.pdf
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Size: 742.65 kB
Format: Adobe PDF
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The University of Liège does not guarantee the scientific quality of these students' works or the accuracy of all the information they contain.