The Impact of the COVID-19 Pandemic on Financial Reports According to Sustainability Criteria
Hayder Basim Kareem
De. Accounting, Technical institute- Kut, Middle Technical University, Iraq
Mohammed Hussein Ali
De. Accounting, College of Administration ang Economic, University of Karbala, Iraq
Download PDF
http://doi.org/10.37648/ijtbm.v14i02.003
Abstract
The research aims to identify the impact of the reflection of the Corona pandemic according to sustainability standards on financial reports, and the research has reached a high impact of the Corona crisis according to sustainability standards from the viewpoint of the study sample, the high level of quality of financial reports from the point of view of the study sample, and the existence of an inverse relationship between the level The impact of the Corona crisis according to sustainability standards and the level of financial reporting, and this relationship is significant at the level of 0.01, the higher the level of the Corona crisis impact according to the sustainability criteria, the lower the quality level of financial reports.
Keywords: Corona Pandemic; Sustainability Criteria; Financial Reports
References
- Al-Rashidi, Mamdouh Sadiq Muhammad (2012) An analytical study of methods for evaluating the quality of financial reports, Journal of Contemporary Business Research, Faculty of Commerce, Sohag University, Volume 26, Issue 2, December.
- Abdel Jalil, Musa Saber Muhammad (2016), A proposed approach to measuring the impact of company characteristics on the quality of financial reports: An applied study, Master’s thesis, Faculty of Commerce, Mansoura University.
- Abdel Hamid, Mohamed Sayed Ali (2017), a proposed framework to increase the quality of financial statements and its impact on its users: a field study, •Doctoral thesis, Faculty of Commerce, Ain Shams University
- Dafallah, Muhammad Al-Badawi (2019) The role of government rules in the quality of financial reports: An applied study of the Islamic Insurance Company, PhD dissertation, College of Graduate Studies, Al-Nilein University, Sudan.
- Muhammad, Yasser Ahmed (2018) Electronic auditing and its impact on
- the quality of financial reports: A field study on the Sudanese Agricultural Bank, Master’s thesis, College of Graduate Studies, University of the Holy Qur’an and Islamic Sciences, Sudan.
- Murphy, R and G Wyness (2020), “Minority Report: the impact of predicted grades on university admissions of disadvantaged groups”, CEPEO Working Paper Series No 20-07 Center for Education Policy and Equalizing Opportunitites, UCL Institute of Education.
- Piopiunik, M, G Schwerdt, L Simon and L Woessman (2020), “Skills, signals, and employability: An experimental investigation”, European Economic Review 123: 103374.
- https://arabic.cnn.com/business/video/2020/03/05/v85887-coronavirus-effect-oil-opec
- https://www.bbc.com/arabic/business-52077280
- https://arabic.cnn.com/business/article/2020/03/03/oecd-global-economy
- https://arabic.cnn.com/business/article/2020/03/03/oecd-global-economy