Corporate governance and financial reporting quality during the COVID-19 pandemic

This paper analyzes whether COVID-19 affects the financial reporting quality of companies and whether corporate governance has a mitigating effect. Using data from UK listed companies, we show that the quality of companies’ financial reporting has been lower during the pandemic. Specifically, compan...

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Detalles Bibliográficos
Autores principales: Hsu, Yu-Lin, Yang, Ya-Chih
Formato: Online Artículo Texto
Lenguaje:English
Publicado: The Authors. Published by Elsevier Inc. 2022
Materias:
Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8888352/
https://www.ncbi.nlm.nih.gov/pubmed/35250396
http://dx.doi.org/10.1016/j.frl.2022.102778

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8888352/
https://www.ncbi.nlm.nih.gov/pubmed/35250396
http://dx.doi.org/10.1016/j.frl.2022.102778

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