Cost behaviour and reporting frequency during the COVID-19 outbreak

Research output: Contribution to journalArticleScientificpeer-review


We examine the effect of financial reporting frequency on cost management decisions in crisis situations, with a focus on the COVID-19 outbreak. Using the European setting, we find that quarterly reporters exhibit greater cost elasticity relative to semi-annual reporters, meaning they had larger changes in cost for each change in sales. When allowing for cost asymmetry, we see that our results are driven by firms with decreases in sales and that quarterly reporters reduced their costs more. Additional analyses show that managerial learning and monitoring pressure might be potential channels behind the results and that there is a positive performance effect in the short run.
Original languageEnglish
Peer-reviewed scientific journalAccounting and Business Research
Issue number4
Pages (from-to)491-520
Publication statusPublished - 28.01.2024
MoE publication typeA1 Journal article - refereed


  • 512 Business and Management
  • cost behaviour
  • COVID-19
  • quarterly reporting
  • reporting frequency

Areas of Strength and Areas of High Potential (AoS and AoHP)

  • AoS: Financial management, accounting, and governance


Dive into the research topics of 'Cost behaviour and reporting frequency during the COVID-19 outbreak'. Together they form a unique fingerprint.

Cite this