The effect of the COVID-19 pandemic on information disclosure: Evidence from 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.
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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