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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 pandemic and pre-pandemic periods. The results show that during the pandemic, the financial statements of companies with a financial year end of 31 March 2020 have different qualities than those in the pre-pandemic period. Lower earnings conservatism is demonstrated in the pandemic period compared to the p...

Purpose: This study aims to examine the relationship between CEO busyness and financial reporting quality in a country which implements a two-tier board system. Design/methodology/approach: This study includes firms listed on the Indonesian Stock Exchange during the 2010–2018 period. This study employs an ordinary least squares regression, the propensity score matching procedure, and a Heckman two-stage regression in testing the hypothesis. Findings: This study finds that firms with busy directors have a higher financial reporting quality, and these results are robust to a battery or sensiti...

2022 MAY 06-- By a News Reporter-Staff News Editor at NewsRx Policy and Law Daily-- A new study on risk management is now available. According to news reporting from Kuala Lumpur, Malaysia, by NewsRx journalists, research stated,“ Creative accounting is considered to be a 21st- century phenomenon that has received increased attention after the worldwide economic...