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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...

  The realm of business is in a perpetual state of transformation, constantly giving rise to opportunities and challenges that were scarcely imaginable just 5 to 10 years ago. In today’s era of rapid technological advancement, the business landscape is shaped by new concepts, methods, and processes, demanding adaptability and innovation from today’s leaders. In

This study examines the relationship between external service quality and hotel performance in New Zealand. Utilising samples consisting of 719 customer reviews from 53 hotels operating under five large hotel chains in major New Zealand tourist cities, it explores how persuasive communication can be linked with the credibility and trustworthiness of online customer feedback and affect the performance of the hotel industry. The SERVQUAL model along with the persuasive communication theory ethos (credibility), logos (reason), and pathos (emotion) are used to measure customer perceptions of the s...