Cost behaviour and reporting frequency during the COVID-19 outbreak

Gustav Finne; Jesper Haga; Dennis Sundvik

doi:10.1080/00014788.2023.2298784

Cost behaviour and reporting frequency during the COVID-19 outbreak

Gustav Finne, Jesper Haga, Dennis Sundvik^*

^*Huvudförfattare för detta arbete

Forskningsoutput: Tidskriftsbidrag › Artikel › Vetenskaplig › Peer review

1 Citeringar (Scopus)

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.

Originalspråk	Engelska
Referentgranskad vetenskaplig tidskrift	Accounting and Business Research
Volym	54
Nummer	4
Sidor (från-till)	491-520
Antal sidor	30
ISSN	0001-4788
DOI	https://doi.org/10.1080/00014788.2023.2298784
Status	Publicerad - 28.01.2024
MoE-publikationstyp	A1 Originalartikel i en vetenskaplig tidskrift

Nyckelord

512 Företagsekonomi

FN:s SDG:er

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10.1080/00014788.2023.2298784Licens: CC BY

CostBehaviourReportingFrequencyAccepterat manuskript, 666 KB
Cost behaviour and reporting frequency during the COVID-19 outbreakPublicerad version, 891 KBLicens: CC BY

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5 Inbjudet tal
2 Arrangemang av / deltagande i konferens, workshop, kurs, seminarium
2 Besök på annan institution

SCANCOR, Stanford University
Sundvik, D. (Vistelse utomlands)
09.01.2023 → 09.06.2023
Aktivitet: Besök på en extern institution › Besök på annan institution
University of New South Wales
Haga, J. (Vistelse utomlands)
01.2023 → 07.2023
Aktivitet: Besök på en extern institution › Besök på annan institution
Victoria University of Wellington
Haga, J. (Talare)
2023
Aktivitet: Tal eller presentation › Inbjudet tal

Citera det här

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title = "Cost behaviour and reporting frequency during the COVID-19 outbreak",

abstract = "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.",

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Cost behaviour and reporting frequency during the COVID-19 outbreak

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FN:s SDG:er

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Aktiviteter

SCANCOR, Stanford University

University of New South Wales

Victoria University of Wellington

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