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An Examination Of The Effect Of The Coronavirus Pandemic On Firm Value In Egypt: A Panel Pmg/Ardl Approach, Wafaa Salah, Lela Pumphrey
An Examination Of The Effect Of The Coronavirus Pandemic On Firm Value In Egypt: A Panel Pmg/Ardl Approach, Wafaa Salah, Lela Pumphrey
Business Administration
This study investigates the short-and long-term consequences of coronavirus-induced declines in firm activity on firm value. This association was explored explicitly at both the market and industry levels. The panel data covers the period from March 19,2020,to June 25,2020,for 136 publicly traded non-financial companies. The panel pooling mean group/Autoregressive Distributed Lag estimate method is utilized to investigate the Coronavirus's short-and long-term effects on firm value. The primary findings indicate that the pandemic negatively impactedthe daily stock returns of all industries besides healthcare. This outcome could be ascribed to a 24,3 percent increasein Egyptian healthcare spending in 2019/20 to assure the …
Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi
Big Bath Earnings Management In Accounting, Shannon Danysh-Hashemi
Doctoral Dissertations and Projects
This study examines the potential use of big bath earnings management (BBEM) techniques in the leisure and travel industries during the pandemic of 2020. Data is collected through Compustat and Mergent Online databases and then merged for analysis using SPSS 27. First, the preliminary t-test shows the possibility of the firms in these industries to have conducted BBEM. After, modified Jone's model is used to distinguish discretionary from non-discretionary accruals. Using multiple regression analysis, three hypotheses are tested to discover whether the year of the pandemic, political costs, and executive compensation had any significant effect on the use of discretionary …
An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon
An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon
2022 Faculty Bibliography
In the United States (U.S.) individual state boards of accountancy govern the accounting profession within each state. When COVID-19 struck the U.S., state boards worked to maintain normal operations. This study examines how COVID-19 affected the regulatory and oversight activities of the state boards of accountancy and the ways in which boards adapted to the pandemic. We interview executive directors from 21 state boards to determine the pandemic’s impact on board operations and continuing professional education requirements. We also evaluate whether state boards implemented guidance from parties such as theNational Association of State Boards of Accountancy (NASBA), and the resources …