FINANCIAL REPORTING QUALITY DURING COVID-19 PANDEMIC: INTERNATIONAL EVIDENCE
This paper examines the effect of the COVID-19 pandemic on financial reporting quality proxied by earnings conservatism and value relevance of accounting information. Our final sample consists of 10,510 firm-year observations from 29 countries with a balanced number of 5,255 observations for pandemi...
| Published in: | Asian Academy of Management Journal of Accounting and Finance |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Sains Malaysia
2023
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180842823&doi=10.21315%2faamjaf2023.19.2.6&partnerID=40&md5=a8056c7a153a8d14d39ca21d6666c887 |