COVID-19 爆发期间的费用行为和报告频率

IF 2 4区管理学 Q2 BUSINESS, FINANCE Accounting and Business Research Pub Date : 2024-01-28 DOI:10.1080/00014788.2023.2298784

Gustav Finne, Jesper Haga, Dennis Sundvik

引用次数: 0

摘要

我们研究了财务报告频率对危机情况下成本管理决策的影响，重点关注 COVID-19 的爆发。在欧洲的背景下，我们发现季度财务报告频率对成本管理决策的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Cost behaviour and reporting frequency during the COVID-19 outbreak

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 r...

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.