Cyber-attacks and earnings management in the public sector

Download This Article

Luca Galati ORCID logo, Margherita Smarra ORCID logo, Marco Sorrentino ORCID logo

https://doi.org/10.22495/cgpmpp15

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Keywords: Cyber-Attacks, Earnings Management, Benford’s Law, Public Sector Accounting

JEL Classification: M1, M2, M4

Received: 18.09.2023
Accepted: 11.10.2023

How to cite: Galati, L., Smarra, M., & Sorrentino, M. (2024). Cyber-attacks and earnings management in the public sector. In T. O. Sigurjonsson, A. Kostyuk, & D. Govorun (Eds.), Corporate governance: Participants, mechanisms and performance (pp. 71–75). Virtus Interpress. https://doi.org/10.22495/cgpmpp15