Cost behaviour and reporting frequency during the COVID-19 outbreak

Forskningsoutput: TidskriftsbidragArtikelVetenskapligPeer review

Sammanfattning

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.
OriginalspråkEngelska
Referentgranskad vetenskaplig tidskriftAccounting and Business Research
ISSN0001-4788
DOI
StatusPublicerad - 28.01.2024
MoE-publikationstypA1 Originalartikel i en vetenskaplig tidskrift

Nyckelord

  • 512 Företagsekonomi

Styrkeområden och områden med hög potential (AoS och AoHP)

  • AoS: Finansiering, redovisning och företagsstyrning

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