Preview

Стратегические решения и риск-менеджмент

Расширенный поиск

ВЛИЯНИЕ ПАНДЕМИИ (COVID-19) НА ФИНАНСОВЫЕ ПОКАЗАТЕЛИ: РОЛЬ ПРАВИТЕЛЬСТВА И ОРГАНИЗАЦИЙ В ПРЕДОТВРАЩЕНИИ НЕГАТИВНОГО ВЛИЯНИЯ НА СТРАТЕГИЮ КОМПАНИИ

https://doi.org/10.17747/2618-947X-2021-2-138-149

Полный текст:

Аннотация

Во время пандемии COVID-19 деловые операции и экономический рост сократились во всем мире. Поскольку пандемии могут снова произойти в будущем, необходимо понимать, какой эффект они оказывают на финансовые показатели выполнения стратегии; как можно определять и прогнозировать будущие эффекты и их влияние на снижение финансовых показателей выполнения стратегии и выявлять роль правительства и организаций в предотвращении негативного влияния на выполнение финансовых показателей стратегии. Анализ основан на большом количестве общедоступных источников, включая научно-исследовательские работы, правительственные документы и отчеты. Эмпирическое исследование основано на анализе восьми ключевых показателей 80 листинговых компаний во всем мире. Результаты показали, что роль правительства и организаций по будущему предотвращению негативных эффектов на финансовые показатели стратегии жизненно важны для защиты от влияния таких эффектов. Новизна исследования заключается в добавлении знаний по влиянию негативных эффектов пандемии (COVID-19) на деловые операции компаний и выполнение финансовых показателей стратегии; кроме того, используемый подход не обсуждался в предыдущих исследованиях и позволит прогнозировать влияние пандемии на выполнение финансовых показателей стратегии.

Об авторе

М. М. Тхоттоли
Университет Низва (Оман)
Россия

PhD, преподаватель, Университет Низва (Оман). Scopus Author ID: 57214318109, Researcher ID AAR-8987-2021, ORCID: https://orcid.org/0000-0003-2195-7226. Область научных интересов: учет, аудит, ERP-системы, предпринимательство, финансовые технологии.



Список литературы

1. Adams J.G., Walls R.M. (2020). Supporting the health care workforce during the COVID-19 global epidemic. Jama, 323(15): 1439-1440.

2. Adrian R. (2019). Analysis of factors affecting the quality of financial statements regency apparatus work unit in the government of Aceh Tamiang Regency with organizational commitments as moderating variables. International Journal of Public Budgeting, Accounting and Finance, 2(3): 1-17.

3. Alabdullah T.T.Y., Ahmed E.R., Nor M.I. (2020). The world declining economy and coronavirus pandemic: Systems should be continued. Russian Journal of Agricultural and Socio-Economic Sciences, 102(6): 89-96.

4. Ali M., Puah C.H. (2019). The internal determinants of bank profitability and stability: An insight from banking sector of Pakistan. Management Research Review, 42(1): 49-67.

5. Amankwah-Amoah J., Khan Z., Wood G. (2021). COVID-19 and business failures: The paradoxes of experience, scale, and scope for theory and practice. European Management Journal, 39(2): 179-184.

6. Andriani H. (2020). Effectiveness of large-scale social restrictions (PSBB) toward the new normal era during COVID-19 outbreak: А mini policy review. Journal of Indonesian Health Policy and Administration, 5(2): 61-65.

7. Ani T.M., Odo A.M. (2019). Relationship between financial analysis and firms’value in food and drinks service industry in Nigeria. IMT International Journal of the Arts and Sciences, 3(1): 50-64.

8. Barro R.J., Ursúa J.F., Weng J. (2020). The coronavirus and the great influenza pandemic: Lessons from the “Spanish flu” for the coronavirus’s potential effects on mortality and economic activity. National Bureau of Economic Research, w26866: 1-26.

9. Bateni L., Asghari F. (2020). Bankruptcy prediction using logit and genetic algorithm models: A comparative analysis. Computational Economics, 55(1): 335-348.

10. Bhardwaj R. (2020). Mitigating the adverse consequences of pandemics: A short note with a special reference to COVID-19. SSRN 3565460.

11. Birt J., Chalmers K., Maloney S., Brooks A., Oliver J., Bond D. (2020). Accounting: Business reporting for decision making. John Wiley & Sons.

12. Brammer S., Branicki L., Linnenluecke M.K. (2020). COVID-19, societalization, and the future of business in society. Academy of Management Perspectives, 34(4): 493-507.

13. Campbell J.L., Cecchini M., Cianci A.M., Ehinger A.C., Werner E.M. (2019). Tax-related mandatory risk factor disclosures, future profitability, and stock returns. Review of Accounting Studies, 24(1): 264-308.

14. Cantele S., Zardini A. (2018). Is sustainability a competitive advantage for small businesses? An empirical analysis of possible mediators in the sustainability - financial performance relationship. Journal of Cleaner Production, 182: 166-176.

15. Chen C.W., Collins D.W., Kravet T.D., Mergenthaler R.D. (2018). Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research, 35(1): 164-202.

16. Cirrincione L., Plescia F., Ledda C., Rapisarda V., Martorana D., Moldovan R.E., Cannizzaro E. (2020). COVID-19 pandemic: Prevention and protection measures to be adopted at the workplace. Sustainability, 12(9): 3603.

17. Crank M.C., Mascola J.R., Graham B.S. (2019). Preparing for the next influenza pandemic: Тhe development of a universal influenza vaccine. The Journal of Infectious Diseases, 219(1): S107-S109.

18. Davern M., Gyles N., Hanlon D., Pinnuck M. (2019). Is financial reporting still useful? Australian evidence. Abacus, 55(1): 237-272.

19. Di Saverio S., Pata F., Gallo G., Carrano F., Scorza A., Sileri P., Smart N., Spinelli A., Pellino G. (2020). Coronavirus pandemic and colorectal surgery: Рractical advice based on the Italian experience. Colorectal Disease, 22(6): 625-634.

20. Dinçer H., Yüksel S., Şenel S. (2018). Analyzing the global risks for the financial crisis after the great depression using comparative hybrid hesitant fuzzy decision-making models: Рolicy recommendations for sustainable economic growth. Sustainability, 10(9): 3126.

21. Gahlot A., Singhal R.K., Kendre R. (2019). A study on multi-variate financial statement analysis of Amazon and eBay. NOLEGEIN - Journal of Financial Planning and Management, 2(1): 11-24.

22. Hasanaj P., Kuqi B. (2019). Analysis of financial statements. Humanities and Social Science Research, 2(2): 17.

23. Henry E., Liu F.C., Yang S.Y., Zhu X. (2020). Does financial statement structural comparability affect analysts’ forecasts? Stevens Institute of Technology School of Business Research Paper. URL: https://ssrn.com/abstract=3133324 or http://dx.doi.org/10.2139/ssrn.3133324.

24. Hosaka T. (2019). Bankruptcy prediction using imaged financial ratios and convolutional neural networks. Expert Systems with Applications, 117: 287-299.

25. Hu X., Yan H., Casey T., Wu C.H. (2021). Creating a safe haven during the crisis: How organizations can achieve deep compliance with COVID-19 safety measures in the hospitality industry. International Journal of Hospitality Management, 92: 102662.

26. Jatmiko B., Prawoto N., Astuti R.P., Sari R.N., Ardhi K.F. (2019). Application of government accounting standards, financial statements reporting, and accessibility of regional finance against accountability for regional financial management: Survey of all SKPDs of Kulon Progo Regency Government. In: 5th International Conference on Accounting and Finance 2019, Atlantis Press, ICAF 2019.

27. Jayasekera R. (2018). Prediction of company failure: Past, present and promising directions for the future. International Review of Financial Analysis, 55: 196-208.

28. Kajüter P., Klassmann F., Nienhaus M. (2019). The effect of mandatory quarterly reporting on firm value. The Accounting Review, 94(3): 251-277.

29. Kamar W.A., Fatihah W.N. (2018). The impact of determinants liquidity risk towards profitability’: A study on Millennium & Copthorne Hotels Plc in United Kingdom. SSRN 3181649.

30. Koonin L.M. (2020). Novel coronavirus disease (COVID-19) outbreak: Now is the time to refresh pandemic plans. Journal of Business Continuity & Emergency Planning, 13(4): 1-15.

31. Kruger H.M., Meaton J., Williams A. (2020). Pandemic continuity planning: Will coronavirus test local authority business continuity plans? A case study of a local authority in the north of England. Emergency Management Review, 4(1): 4-27.

32. Le H.H., Viviani J.L. (2018). Predicting bank failure: An improvement by implementing a machine-learning approach to classical financial ratios. Research in International Business and Finance, 44: 16-25.

33. Linares-Mustarós S., Coenders G., Vives-Mestres M. (2018). Financial performance and distress profiles. From classification according to financial ratios to compositional classification. Advances in Accounting, 40: 1-10.

34. Mao C.W., Wu W.C. (2019). Does the government-mandated adoption of international financial reporting standards reduce income tax revenue? International Tax and Public Finance, 26(1): 145-166.

35. Marjanović I., Stanković J.J., Popović Ž. (2018). Efficiency estimation of commercial banks based on financial performance: Input оriented DEA CRS/VRS models. Economic Themes, 56(2): 239-252.

36. Mathuva D.M., Tauringana V., Owino F.J.O. (2019). Corporate governance and the timeliness of audited financial statements: The case of Kenyan listed firms. Journal of Accounting in Emerging Economies, 9(4): 473-501.

37. Mazzarol T., Reboud S. (2020). Cash flow, profit and working capital. In: Workbook for small business management. Singapore, Springer, 117-125.

38. Muda I., Harahap A.H., Ginting S., Maksum A., Abubakar E. (2018). Factors of quality of financial report of local government in Indonesia. IOP Conference Series: Earth and Environmental Science, 126(1): 012067.

39. Muneerali M.T. (2020). Impact of accounting software among SMEs accountants in Oman. Financial Markets, Institutions and Risks, 4(2): 25-33.

40. Müller O., Fay M., vom Brocke J. (2018). The effect of big data and analytics on firm performance: An econometric analysis considering industry characteristics. Journal of Management Information Systems, 35(2): 488-509.

41. Nainggolan R. (2018). Predictive ability of interim announcements by using mean deviation testi. Jurakunman (Jurnal akuntansi dan manajemen), 2(2): 76-84.

42. O’Brien J. (2019). Category management in purchasing: А strategic approach to maximize business profitability. Kogan Page Publishers.

43. Olson D., Zoubi T.A. (2008). Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region. The International Journal of Accounting, 43(1): 45-65.

44. Pelekh U., Khocha N., Holovchak H. (2020). Financial statements as a management tool. Management Science Letters, 10(1): 197-208.

45. Reichard C., Küchler-Stahn N. (2019) Performance budgeting in Germany, Austria and Switzerland. In: Performance-based budgeting in the public sector. Cham, Palgrave Macmillan, 101-124.

46. Robinson T.R. (2020). International financial statement analysis. John Wiley & Sons.

47. Routh T.B., McKnight M.A., Moore A.B. (2019). Disclosing tax consequences of a LIFO repeal: Сonsiderations toward an ethical decision-making model based on potential convergence of IFRS & US GAAP. Journal of Theoretical Accounting Research, 14(2): 29-45.

48. Saleh R., Nakkash R., Harb A., El-Jardali F. (2020). K2P COVID-19 series: Prompting government action for tobacco control in Lebanon during COVID-19 pandemic. Knowledge to Policy (K2P) Center. Beirut, Lebanon, 19(1): 1-50.

49. Salma U., Hussain A. (2018). A comparative study on corporate diversification and firm performance across South Asian countries. Journal of Accounting & Marketing, 7: 1-7.

50. Tan W., Hao F., McIntyre R.S., Jiang L., Jiang X., Zhang L., Zhao X., Zou Y., Hu Y., Luo X., Zhang Z. (2020). Is returning to work during the COVID-19 pandemic stressful? A study on immediate mental health status and psychoneuroimmunity prevention measures of Chinese workforce. Brain, Behavior, and Immunity, 87: 84-92.

51. Thottoli M.M. (2021a). Impact of information communication technology competency among auditing professionals. Accounting. Analysis. Auditing, 8(2): 38-47.

52. Thottoli M.M. (2021b). Practical knowledge in preparing financial statements and ICT-enabled financial plans: An empirical study among entrepreneurial students in Oman. International Entrepreneurship Review, 7(1), 21-31.

53. Thottoli M.M. (2021c). Antecedent of lack of proficiency and the need for an automated financial plan for the course entrepreneurship creativity and innovation. Journal of Ethics, Entrepreneurship and Technology, ahead-of-print.

54. Thottoli M.M. (2021d). The relevance of compliance audit on companies’ compliance with disclosure guidelines of financial statements. Journal of Investment Compliance, 22(2), 137-150.

55. Thottoli M.M. (2020). Knowledge and use of accounting software: Еvidence from Oman. Journal of Industry - University Colla-

56. boration, ahead-of-print.

57. Thottoli M.M., Thomas K.V. (2021). The impact of web marketing on corporate social responsibility (CSR) and firms’ performance. Rajagiri Management Journal, ahead-of-print.

58. Thottoli M.M., Thomas K.V. (2020). Characteristics of information communication technology and audit practices: Еvidence from India. VINE Journal of Information and Knowledge Management Systems, ahead-of-print.

59. Thottoli M.M., Thomas K.V., Ahmed E.R. (2019a). Qualitative analysis on information communication technology and auditing practices of accounting professionals. Journal of Information and Computational Science, 9(9): 529-537.

60. Thottoli M.M., Thomas K.V., Ahmed E.R., (2019b). Adoption of audit software by audit firms: А qualitative study. Journal of Information and Computational Science, 9(9): 768-776.

61. Thottoli M.M., Thomas K.V., Ahmed E.R. (2019c). Examining the impact of information communication technology on auditing professionals: A quantitative study. Journal of Advanced Research in Dynamical and Control Systems, 11(12): 476-488.

62. Untaru E.N., Han H. (2021). Protective measures against COVID-19 and the business strategies of the retail enterprises: Differences in gender, age, education, and income among shoppers. Journal of Retailing and Consumer Services, 60: 102446.

63. Waqas H., Md-Rus R. (2018). Predicting financial distress: Applicability of O-score and logit model for Pakistani firms. Business and Economic Horizons, 14(1232-2019-760): 389-401.

64. Weetman P. (2019). Financial and management accounting. Pearson UK.

65. Williams C.C., Kayaoglu A. (2020). The coronavirus pandemic and Europe’s undeclared economy: Impacts and a policy proposal. The South East European Journal of Economics and Business, 15(1): 80-92.

66. Wu Z., McGoogan J.M. (2020). Characteristics of and important lessons from the coronavirus disease 2019 (COVID-19) outbreak in China: Summary of a report of 72 314 cases from the Chinese Center for Disease Control and Prevention. Jama, 323(13): 1239-1242.

67. Yosvid Y. (2020). The influence of operational income and load association, leverage, and firm size on earning management. International Journal of Public Budgeting, Accounting and Finance, 3(1): 178-190.

68. Zhang S., Diao M.Y., Duan L., Lin Z., Chen D. (2020). The novel coronavirus (SARS-CoV-2) infections in China: Рrevention, control and challenges. Intensive Care Medicine, 46(4): 591-593.

69. Zhou X., Hong N., Ma Y., He J., Jiang H., Liu C., Long Y. (2020). Forecasting the worldwide spread of COVID-19 based on logistic model and SEIR model. medrxiv, 1-14.


Рецензия

Для цитирования:


Тхоттоли М.М. ВЛИЯНИЕ ПАНДЕМИИ (COVID-19) НА ФИНАНСОВЫЕ ПОКАЗАТЕЛИ: РОЛЬ ПРАВИТЕЛЬСТВА И ОРГАНИЗАЦИЙ В ПРЕДОТВРАЩЕНИИ НЕГАТИВНОГО ВЛИЯНИЯ НА СТРАТЕГИЮ КОМПАНИИ. Стратегические решения и риск-менеджмент. 2021;12(2):138-149. https://doi.org/10.17747/2618-947X-2021-2-138-149

For citation:


Thottoli M.M. PANDEMIC (COVID-19) EFFECT ON FINANCIAL STATEMENTS: THE ROLE OF GOVERNMENT AND ORGANIZATIONS FOR FUTURE PREVENTION. Strategic decisions and risk management. 2021;12(2):138-149. (In Russ.) https://doi.org/10.17747/2618-947X-2021-2-138-149

Просмотров: 330


ISSN 2618-947X (Print)
ISSN 2618-9984 (Online)