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Accounting Transparency, Fear Sentiment and the COVID-19 Epidemic: For Public Health Security and the Construction of an Early Warning System
A central issue of public health security and the construction of an early warning system is to establish a set of responsibility-oriented incentives and restraint mechanisms. This is closely related to the accounting transparency of the institutional environment and the fear sentiment of the indivi...
Autores principales: | , , , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Frontiers Media S.A.
2022
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9347418/ https://www.ncbi.nlm.nih.gov/pubmed/35937208 http://dx.doi.org/10.3389/fpubh.2022.908430 |
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author | Wang, Haiyan Sun, Min Li, Han Kang, Diantong Yan, Lei Gao, Jianhao |
author_facet | Wang, Haiyan Sun, Min Li, Han Kang, Diantong Yan, Lei Gao, Jianhao |
author_sort | Wang, Haiyan |
collection | PubMed |
description | A central issue of public health security and the construction of an early warning system is to establish a set of responsibility-oriented incentives and restraint mechanisms. This is closely related to the accounting transparency of the institutional environment and the fear sentiment of the individual's predicament. This study analyses the relationship between accounting transparency, fear sentiment, and COVID-19 through a VAR model analysis. The results show a significant and negative relationship between accounting transparency and daily new COVID-19 patients. In particular, accounting transparency has a negative impact on the increase in the number of people infected with a two-period lag, while the three-period lag in the number of new epidemics has a negative impact on accounting information. Second, accounting transparency has a positive impact on the increase in the search volume on COVID-19 within a three-period lag. After the three-period lag, the number of new epidemics has a positive impact on accounting information. Third, an increase in fear sentiment can be driven by the fear of COVID-19. Fourth, in the public health early warning system, according to the abovementioned time characteristics, the system arranges the emotional counseling, early warning incentives, and institutional constraints to be dealt with in the first 4 days. In addition, in the early warning target-oriented system setting, the parallel system helps to improve the early warning efficiency. |
format | Online Article Text |
id | pubmed-9347418 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2022 |
publisher | Frontiers Media S.A. |
record_format | MEDLINE/PubMed |
spelling | pubmed-93474182022-08-04 Accounting Transparency, Fear Sentiment and the COVID-19 Epidemic: For Public Health Security and the Construction of an Early Warning System Wang, Haiyan Sun, Min Li, Han Kang, Diantong Yan, Lei Gao, Jianhao Front Public Health Public Health A central issue of public health security and the construction of an early warning system is to establish a set of responsibility-oriented incentives and restraint mechanisms. This is closely related to the accounting transparency of the institutional environment and the fear sentiment of the individual's predicament. This study analyses the relationship between accounting transparency, fear sentiment, and COVID-19 through a VAR model analysis. The results show a significant and negative relationship between accounting transparency and daily new COVID-19 patients. In particular, accounting transparency has a negative impact on the increase in the number of people infected with a two-period lag, while the three-period lag in the number of new epidemics has a negative impact on accounting information. Second, accounting transparency has a positive impact on the increase in the search volume on COVID-19 within a three-period lag. After the three-period lag, the number of new epidemics has a positive impact on accounting information. Third, an increase in fear sentiment can be driven by the fear of COVID-19. Fourth, in the public health early warning system, according to the abovementioned time characteristics, the system arranges the emotional counseling, early warning incentives, and institutional constraints to be dealt with in the first 4 days. In addition, in the early warning target-oriented system setting, the parallel system helps to improve the early warning efficiency. Frontiers Media S.A. 2022-07-19 /pmc/articles/PMC9347418/ /pubmed/35937208 http://dx.doi.org/10.3389/fpubh.2022.908430 Text en Copyright © 2022 Wang, Sun, Li, Kang, Yan and Gao. https://creativecommons.org/licenses/by/4.0/This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) and the copyright owner(s) are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms. |
spellingShingle | Public Health Wang, Haiyan Sun, Min Li, Han Kang, Diantong Yan, Lei Gao, Jianhao Accounting Transparency, Fear Sentiment and the COVID-19 Epidemic: For Public Health Security and the Construction of an Early Warning System |
title | Accounting Transparency, Fear Sentiment and the COVID-19 Epidemic: For Public Health Security and the Construction of an Early Warning System |
title_full | Accounting Transparency, Fear Sentiment and the COVID-19 Epidemic: For Public Health Security and the Construction of an Early Warning System |
title_fullStr | Accounting Transparency, Fear Sentiment and the COVID-19 Epidemic: For Public Health Security and the Construction of an Early Warning System |
title_full_unstemmed | Accounting Transparency, Fear Sentiment and the COVID-19 Epidemic: For Public Health Security and the Construction of an Early Warning System |
title_short | Accounting Transparency, Fear Sentiment and the COVID-19 Epidemic: For Public Health Security and the Construction of an Early Warning System |
title_sort | accounting transparency, fear sentiment and the covid-19 epidemic: for public health security and the construction of an early warning system |
topic | Public Health |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9347418/ https://www.ncbi.nlm.nih.gov/pubmed/35937208 http://dx.doi.org/10.3389/fpubh.2022.908430 |
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