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The effect of the COVID-19 pandemic on information disclosure: Evidence from China.
Wan, Zhao; Tian, Haowen.
  • Wan Z; School of Applied Economics, University of Chinese Academy of Social Sciences, Fangshan 102488, Beijing, China.
  • Tian H; School of Management, Xi'an Jiaotong University, Xi'an 710049, Shaanxi, China.
Econ Lett ; 217: 110678, 2022 Aug.
Article in English | MEDLINE | ID: covidwho-1894999
ABSTRACT
Using Chinese data, this study examines the effect of COVID-19 pandemic on tendencies and characteristics of information disclosure. Results show that, due to uncertainty caused by the pandemic, it is difficult to make earnings forecasts. Further, during the pandemic, forecast precision and timeliness decrease. The results remain unchanged under difference-in-difference (DiD) estimation. The findings of this paper extend existing studies on the economic consequences of COVID-19 pandemic and the influencing factors of information disclosure, providing implications for corporate managers, investors, and regulators.
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Full text: Available Collection: International databases Database: MEDLINE Type of study: Experimental Studies Language: English Journal: Econ Lett Year: 2022 Document Type: Article Affiliation country: J.econlet.2022.110678

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Full text: Available Collection: International databases Database: MEDLINE Type of study: Experimental Studies Language: English Journal: Econ Lett Year: 2022 Document Type: Article Affiliation country: J.econlet.2022.110678