Governance mechanisms, accounting regulation, and corporate disclosure in the aftermath of Covid-19: Novel research questions and methodological opportunities

IF 4.6 3区 管理学 Q1 BUSINESS Corporate Governance-An International Review Pub Date : 2023-08-04 DOI:10.1111/corg.12555
Massimiliano Bonacchi, Christine A. Botosan, Dhananjay Nanda, Amedeo Pugliese
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Abstract

Research Issue

In this commentary, we sought to highlight research opportunities in terms of how governance mechanisms, accounting regulation, and corporate disclosure were affected by Covid-19 (C19) and shaped the economic landscape in the post-C19 period.

Research Insights

The outbreak of the C19 triggered significant researchers' interests in the fields of business and economics for two main reasons: first, to the economic and social consequences of the crisis, and the impact of various policy interventions enacted by governments and supra-national institutions worldwide and, second, the availability of microdata on the spread of the pandemic and vaccines, complemented economic and financial data to assess the effects of policy interventions in curtailing the crisis.

Theoretical/Academic Implications

We envision two potential avenues for further study: first, research on the impact of C19 and policy interventions in areas of interest, and, second, using the C19 disruption as a “laboratory” to unravel research questions on how various characteristics of firms, governments, and regulatory bodies affect the response to systemic crises, assuming that pre-existing characteristics are not related to the crisis event.

Policy Implications

Relevant and rigorous research on the effects of C19 and the policy interventions is likely to be informative to governments, financial regulators, and supra-national institutions facing future instances of systemic crisis.

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2019冠状病毒病后的治理机制、会计监管和公司信息披露:新的研究问题和方法机遇
在这篇评论中,我们试图强调治理机制、会计监管和公司披露如何受到新冠肺炎-19(C19)的影响以及如何塑造后C19时期的经济格局的研究机会。C19的爆发引发了研究人员在商业和经济领域的重大兴趣,主要原因有两个:第一,危机的经济和社会后果,以及世界各地政府和超国家机构制定的各种政策干预措施的影响,第二,关于大流行和疫苗传播的微观数据的可用性,补充了经济和金融数据,以评估政策干预措施对遏制危机的影响。我们设想了两种潜在的进一步研究途径:第一,研究C19的影响和感兴趣领域的政策干预,第二,将C19的破坏作为一个“实验室”来解开关于企业、政府和监管机构的各种特征如何影响对系统性危机的反应的研究问题,假设预先存在的特征与危机事件无关。对C19影响和政策干预的相关和严格研究可能会为未来面临系统性危机的政府、金融监管机构和超国家机构提供信息。
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来源期刊
CiteScore
7.00
自引率
11.30%
发文量
79
期刊介绍: The mission of Corporate Governance: An International Review is to publish cutting-edge international business research on the phenomena of comparative corporate governance throughout the global economy. Our ultimate goal is a rigorous and relevant global theory of corporate governance. We define corporate governance broadly as the exercise of power over corporate entities so as to increase the value provided to the organization"s various stakeholders, as well as making those stakeholders accountable for acting responsibly with regard to the protection, generation, and distribution of wealth invested in the firm. Because of this broad conceptualization, a wide variety of academic disciplines can contribute to our understanding.
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