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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...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
The Authors. Published by Elsevier Inc.
2022
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| Materias: | |
| 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 |