THE EFFECT OF REGULATORY CHANGES ON RELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND FINANCIAL REPORTING TIMELINESS: THE CASE OF COVID-19 PANDEMIC
The purpose of this paper was to examine the effect of regulatory changes regarding financial reporting deadlines introduced because of COVID-19 pandemic on relationship between earnings management and financial reporting timeliness. Using sample of companies listed on stock exchange in Republic...
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| Format: | Article |
| Language: | deu |
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Faculty of Economics University of Rijeka
2020-12-01
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| Series: | Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu |
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| Online Access: | https://www.efri.uniri.hr/upload/Zbornik%202_2020/04-Susak-2020-2.pdf |