Renaissance of Creative Accounting Due to the Pandemic: New Patterns Explored by Correspondence Analysis

The COVID-19 outbreak has rapidly affected global economies and the parties involved. There was a need to ensure sustainability of corporate finance avoid bankruptcy. reactions individuals were not routine, but covered wide range approaches surviving crisis. A creative way accounting also adopted. This study is primarily concerned with behavior businesses in Visegrad Four countries between 2019 2021. pandemic era driving force behind renaissance manipulation. Thus, purpose article explore how enterprises changed during ongoing pandemic. Beneish model applied reveal manipulation analyzed samples. Its M-score calculated for 6113 Slovak, 153 Czech, 585 Polish, 155 Hungarian enterprises. Increasing numbers handling confirmed V4 region. dependency size enterprise occurrence proven. However, structure manipulators been changing. Correspondence analysis specifically showed behavioral changes over time. maps demonstrate which already used before 2019. Then, it noted that influenced modify their patterns 2020 coronavirus had significant potency on use accounting, only individual units, all sizes. In addition, methodology may be investigation sectors post-COVID.