Accrual Earnings Management på Stockholmsbörsen före och efter Covid-19
This study examines the presence of Accrual Earnings Management (AEM), measured through discretionary accruals, in Swedish listed companies within the health care, technology, industrial, and consumer sectors before and after the Covid-19 pandemic. Using a deductive quantitative approach and the modified Jones model, the analysis includes 3,213 observations from 682 companies during the periods 20
