Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

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

How to cite this article

APA /
Xiao, H., & Xi, J. (2021). The COVID-19 and earnings management: China’s evidence. Journal of Accounting and Taxation, 13(2), 59-77.
Chicago /
He Xiao and Jianqun Xi. "The COVID-19 and earnings management: China’s evidence." Journal of Accounting and Taxation 13, no. 2 (2021): 59-77.
MLA /
He Xiao and Jianqun Xi. "The COVID-19 and earnings management: China’s evidence." Journal of Accounting and Taxation 13.2 (2021): 59-77.