id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-2305	Comporek, Michał; Shchyrba, Iryna	ASSESSING THE IMPACT OF THE SARS-COV-2 PANDEMIC ON EARNINGS MANAGEMENT BEHAVIOUR IN POLAND	2024	10	.pdf	application/pdf	6458	277	40	While De Almeida et al. (2005) and Wasiuzzaman (2018) collected evidence that industry classification does not explain the variance in earnings management activities, Durana et al. (2022) presented quite different results, arguing that industry competitiveness can reveal the volatility of earnings management across industries. The purpose of this paper is to investigate the impact of the SARS-CoV-2 pandemic turbulence on the extent and intensity of earnings management practices according to the opinions of representatives of non- financial companies listed on the Warsaw Stock Exchange (WSE).	cache/issue-2305.pdf	txt/issue-2305.txt