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Earnings Management and Wage Subsidies During the Covid-19 Pandemic: The Case of Croatian Hotels Cover

Earnings Management and Wage Subsidies During the Covid-19 Pandemic: The Case of Croatian Hotels

Studies in Business and Economics
Volume 21 (2026): Issue 2 (August 2026)
By:  and    
Open Access
|Sep 2026
Authors

Authors

Toni Šušak

Faculty of Forensic Sciences, University of Split, Croatia

Nikola Despalatović

Faculty of Forensic Sciences, University of Split, Croatia
DOI: https://doi.org/10.2478/sbe-2026-0023 | Journal eISSN: 2344-5416 | Journal ISSN: 1842-4120
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Language: English
Page range: 102 - 118
Published on: Sep 10, 2026
Published by: Lucian Blaga University of Sibiu
In partnership with: Paradigm Publishing Services
Keywords:
earnings management,
financial reporting quality,
wage subsidies,
government support,
coronavirus
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Management, organization, corporate governance,
Business development, change management, cooperation,
Entrepreneurship

© 2026 Toni Šušak, Nikola Despalatović, published by Lucian Blaga University of Sibiu
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 21 (2026): Issue 2 (August 2026)
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