Fig 1.
Theoretical framework.
Table 1.
Distribution of sample firms.
Table 2.
Descriptive statistics of 2018.
Table 3.
Descriptive statistics of 2019.
Table 4.
Descriptive statistics of 2020.
Table 5.
Correlation table for accrual quality in 2018.
Table 6.
Correlation table for accrual quality in 2019.
Table 7.
Correlation table for accrual quality in 2020.
Table 8.
Stepwise regression for accrual quality in 2018.
Table 9.
Stepwise regression for accrual quality in 2019.
Table 10.
Stepwise regression for accrual quality in 2020.
Table 11.
Correlation table for earnings smoothness in 2018.
Table 12.
Correlation table for earnings smoothness in 2019.
Table 13.
Correlation table for earnings smoothness in 2020.
Table 14.
Stepwise regression for earnings smoothness in 2018.
Table 15.
Stepwise regression for earnings smoothness in 2019.
Table 16.
Stepwise regression for earnings smoothness in 2020.
Table 17.
Summary of hypotheses.