85 Full Terms & Conditions of access and use can be found at http://hrmars.com/index.php/pages/detail/publication-ethics Financial Distress and Earnings Management: Evidence from Malaysia before and during the COVID-19 Pandemic Norhayati Zamri, Farah Husna Mohd Fatzel, Wan Razazila Wan Abdullah, Norliana Omar To Link this Article: http://dx.doi.org/10.6007/IJARBSS/v12-i11/15115 DOI:10.6007/IJARBSS/v12-i11/15115 Received: 06 September 2022, Revised: 08 October 2022, Accepted: 23 October 2022 Published Online: 02 November 2022 In-Text Citation: (Zamri et al., 2022) To Cite this Article: Zamri, N., Fatzel, F. H. M., Abdullah, W. R. W., & Omar, N. (2022). Financial Distress and Earnings Management: Evidence from Malaysia before and during the COVID-19 Pandemic. International Journal of Academic Research in Business and Social Sciences, 12(11), 85 – 103. Copyright: © 2022 The Author(s) Published by Human Resource Management Academic Research Society (www.hrmars.com) This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non0-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode Vol. 12, No. 11, 2022, Pg. 85 – 103 http://hrmars.com/index.php/pages/detail/IJARBSS JOURNAL HOMEPAGE