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Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Accounting And Finance Lessons In The Time Of Covid-19: Views From The Pacific Basin: Part 2, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Research Collection Lee Kong Chian School Of Business
The global COVID-19 pandemic is now in its second year, and we are fast approaching the third. The year 2021 has brought some hope that vaccination will lead to the end of the pandemic. But it has also brought a more infectious variant of COVID-19 and multiple waves of surging cases that show no immediate sign of disappearing. As the pandemic continues to impact global societies and economies, it is imperative that we study its impact to try and understand how it will affect us in both the short-term and long-term. While the longer-term impacts are still unknown, there is …
Accounting And Finance Lessons In The Time Of Covid-19 – Views From The Pacific Basin, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Accounting And Finance Lessons In The Time Of Covid-19 – Views From The Pacific Basin, Kuan Yong David Ding, Julie Harrison, Martien Lubberink, Chris Van Staden
Research Collection Lee Kong Chian School Of Business
The COVID-19 pandemic is expected to create the worst economic recession in our lifetime and generate “enormous damage to our health, jobs, and well-being” (OECD, 2020). This special issue focuses on the lessons for accounting and finance policy-makers, practitioners, and academics as a result of the social and economic turmoil that arose in the immediate period following the World Health Organization’s declaration of a pandemic (WHO, 2020). Governments responded to support businesses and economies using various policy tools to support markets, businesses and individuals impacted by the pandemic. It is timely to consider the extent to which policymakers and standard-setters …
The Gender Effects Of Covid-19 On Equity Analysts, Frank Weikai Li, Baolian Wang
The Gender Effects Of Covid-19 On Equity Analysts, Frank Weikai Li, Baolian Wang
Research Collection Lee Kong Chian School Of Business
We use the COVID-19 pandemic as a natural experiment to study the effects of childcare and household duties on sell-side analysts. The richness of this setting allows us to compare female and male analysts while requiring them to perform the same tasks. We find that female analysts' forecast accuracy declined more than male analysts, especially when schools were closed and among analysts who were more likely to have young children, inexperienced, were likely busier before the pandemic, and lived in southern states. Female analysts also reduced the timeliness of their forecasts and resorted to more heuristic forecasts. The stock market …
Digital Sustainability And Its Implications For Finance And Climate Change, Gerard George, Simon J.D. Schillebeeckx
Digital Sustainability And Its Implications For Finance And Climate Change, Gerard George, Simon J.D. Schillebeeckx
Research Collection Lee Kong Chian School Of Business
As the pandemic forced the entire world to a virtual standstill, nature revived a little. The US emitted 10.3% less CO2 in 2020 than in 2019 and other regions similarly experienced emission declines. Depending on the source, global carbon emissions were down between 4 and 8% in 2020.2 Consumers globally have expressed more concern about sustainability, an observation confirmed by large survey research by Accenture, Kantar, Boston Consulting Group (BCG), and Ipsos.3 In its latest Emissions Gap Report4 , the UN Environment Programme (UNEP) explicitly connected the pandemic to climate change, nature loss, and pollution. Besides the acceleration of business …