Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 211

Full Length Research Paper

The COVID-19 and earnings management: China’s evidence

He Xiao
  • He Xiao
  • Division of Business and Management, BNU-HKBU United International College, 2000 Jintong Road, Tangjiawan, Zhuhai, Guangdong, 519000 China.
  • Google Scholar
Jianqun Xi
  • Jianqun Xi
  • Division of Business and Management, BNU-HKBU United International College, 2000 Jintong Road, Tangjiawan, Zhuhai, Guangdong, 519000 China.
  • Google Scholar


  •  Received: 15 November 2020
  •  Accepted: 23 March 2021
  •  Published: 30 April 2021

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