id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-1000	Syahputri, Widia Dwi; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi	Earnings Management Before, During and After Covid-19 Period in the Hotels and Tourism Subsector Subsector Listed on the Indonesian Stock Exchange	2023	17	.pdf	application/pdf	6598	366	36	It identifies a significant disparity in accrual earnings management before and after the Covid-19 pandemic This approach aligns with (Zhu et al., 2022) suggestion to measure real earnings management using three proxies: The abnormal operating cash flow (ABNCFO), abnormal production cost (ABNPROD) and abnormal discretionary expense (ABNDISEXP) From research conducted by Angelina & Lindrawati (2022), the formulation of the problem in this study is whether there are differences in accrual earnings management before, during and after the Covid-19 pandemic and whether there are differences in real earnings management before, during and after the Covid-19 pandemic.	cache/ijtc-1000.pdf	txt/ijtc-1000.txt