Earnings Manipulation Under Pressure: How Financial Covenants Shape Reporting Behavior and Risk

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Evgenii Maiorov
DOI: 10.2139/ssrn.6134586
Cited by: 0

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Finance and Governance Corporate Governance and Financial Management

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint