The unprecedented impact of COVID-19 on the global economy as well as on the academic
literature. Since early 2020, management researchers have made exceptional efforts to …

The paper investigates the financial vulnerability of non-financial firms during the
Coronavirus (COVID-19) epidemic crisis. In particular, it evaluates the extent to which firms …

We investigate the consequences of adopting a new accrual-based relief mechanism on
private firms' borrowing capacity. During the COVID-19 pandemic, the Italian government …

The paper investigates the impact of stylised policy measures on the financial vulnerability of
non‑financial firms during the COVID‑19 pandemic crisis. It evaluates the extent to which …

Cel: Celem artykułu jest ocena, czy pandemia COVID-19 wpłynęła na wyniki finansowe
przedsiębiorstw branży deweloperskiej i motoryzacyjnej w Polsce. Metodyka/podejście …

Abstract Research Question/Issue This study shows how investors assessed the
informativeness of earnings announcements during the Covid‐19 pandemic. Prior studies …

Objetivo: Identificar las principales investigaciones sobre información contable y riesgo
financiero en la base de datos SCOPUS y realizar un análisis de las características de las …

Conventional economic and accounting systems have been exposed by the limitations of
market-driven mechanisms, where public services, education and healthcare have been …

In periods of crisis, organizations and nations experience heightened demands to achieve
financial targets, which result in unethical conduct such as the manipulation of financial data …

The global humanitarian and economic challenges facing Russian corporate structures
today require not only a rethinking of the role of public institutions in the future fate of the …