RETRACTED ARTICLE: Financial reporting quality in pandemic era: case analysis of Vietnamese enterprises

Corporate governance and financial reporting quality during the COVID-19 pandemic

“…Currently, only a few papers have attempted to investigate the impact of COVID-19 on financial reporting quality. For example, using questionnaire survey data from Vietnam, Pham et al. (2021) argue that the financial reporting information becomes less value-relevant during the pandemic.…”

“…Like the 2008 financial crisis, COVID-19 has caused significant disruption to the financial markets and the global economy, but the impact of COVID-19 on financial reporting quality is not yet clear. Until now, only a few studies managed to investigate this issue but none of them focused on a setting with strong country-level governance ( Pham et al., 2021 ). Our paper uses data from the UK where country-level governance is strong will add to current literature.…”

“…First, this paper provides additional evidence with respect to the impact of COVID-19 on financial reporting quality. Currently, very few studies have investigated this topic and none of them addressed this topic in a strong country-level governance setting ( Pham et al., 2021 ). Hence, our paper, focusing on the UK with strong country-level governance, can help to enhance our understanding of companies’ financial reporting quality during the COVID-19 pandemic.…”

International Accounting Standards Board: An Examination of the Main Financial and Accounting Topics Addressed in the Literature Related to the COVID-19 Pandemic

“…Weaknesses in how the IASB and FASB developed their leases standards are highlighted, contributing to improving practices in the process of changing accounting standards. (Pham et al, 2021) To measure the financial reporting quality in the enterprises during COVID-19 pandemic A case study and a survey to the Vietnam enterprises Three factors (pandemic, big4, and internal control effectiveness) significantly affect the financial reporting quality of the enterprises, which may support predictive models of the value of the enterprises.…”

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“…Literature review. The literature agree that corporate governance play an important role in oversight management activities (Nguyen, 2021a(Nguyen, , 2021bPham et al, 2021). When there is management intervention in the financial reporting process, profits will be of low quality.…”