In the context of COVID-19, adoption of teleworking challenges companiesL culture and
social interaction to foster a creative and innovative workplace. The article aims to identify …

This research aims to analyze the factors determining the quality of local government
financial report information during the pandemic, with its interaction with external pressure …

Economic growth has positively impacted companies in Indonesia, as seen from the many
companies that register their companies every year to enter the capital market. This …

As an emerging economy, India's post-pandemic resilience supports this study. We
scrutinize current MD&A (Management Discussion and Analysis) reporting practices by …

During the pandemic era, COVID-related disclosure has become quite critical for
shareholders and other market participants to understand the uncertainties and challenges …

Purpose This paper aims to examine the relationship between corporate COVID-19
disclosure (COVID_DISC) and stock price volatility (SPV) in Egypt. Design/methodology …

The purpose of this paper is to investigate whether the narrative tone of annual reports is
influenced by profitability, bankruptcy risk, and pandemic in the context of Vietnam. The …

The study methodologically employs, in a novel perspective, the panel threshold analysis,
considering the time frame 2006–2020, to capture the relationship between new business …

The study investigates the forward-looking information disclosure (FLID), firm performance,
and firm value during the COVID-19 pandemic. The population of this study was firms listed …

This study examines whether the COVID-19 pandemic changes Japanese firms' approach to
management discussion and analysis (MD&A) disclosure. Based on readability (text …