Effects of Covid 19 Pandemic on Accounting Disclosure of Financial Instruments
| المصدر: | مجلة أبعاد اقتصادية |
|---|---|
| الناشر: | جامعة أمحمد بوقرة بومرداس - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Djelil, Bilal (Author) |
| مؤلفين آخرين: | Saidj, Faiz (Co-Author) |
| المجلد/العدد: | مج14, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جوان |
| الصفحات: | 512 - 532 |
| DOI: |
10.36539/1427-014-001-025 |
| ISSN: |
1112-8062 |
| رقم MD: | 1480378 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
COVID-19 | Accounting Disclosure | Financial Instruments
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
The purpose of this research is to find out the effects of COVID 19 pandemic on accounting disclosure of financial instruments. Descriptive and inductive approaches were employed to assess hypotheses suggesting that the pandemic impacts the quality and reliability of financial instrument disclosures relating respectively to market risks and fair value. A questionnaire was used to collect data regarding the effect of some selected challenges, and applied for a sample of 56 individuals including academics and professionals. The findings suggest that during the pandemic, entities faced some obstacles when disclosing of financial instruments such as uncertainty, market volatility, economic recession, doubt, accelerated flow of information, rumors, false and fake news. These factors collectively compromised the quality of accounting disclosures related to financial instruments. |
|---|---|
| ISSN: |
1112-8062 |
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