HSU, P.-H.; JAN, C.-L. Accrual-Based Earnings Management and the COVID-19 Pandemic. Journal of Applied Business and Economics, [S. l.], v. 25, n. 5, 2023. Disponível em: https://articlearchives.co/index.php/JABE/article/view/6930. Acesso em: 3 oct. 2025.