Earnings Manipulation in Times of COVID-19: Evidence from European Union Countries

José I. Jarne; David Wroblewski; Susana Callao

doi:10.18778/1508-2008.28.05

Autor

José I. Jarne University of Zaragoza, Zaragoza, Spain https://orcid.org/0000-0003-0334-192X
David Wroblewski University of Zaragoza, Zaragoza, Spain https://orcid.org/0000-0002-8258-8236
Susana Callao University of Zaragoza, Zaragoza, Spain https://orcid.org/0000-0003-1298-7183

DOI:

https://doi.org/10.18778/1508-2008.28.05

Słowa kluczowe:

kształtowanie wyniku finansowego, COVID-19, uznaniowe rozliczenia międzyokresowe, analiza porównawcza, Unia Europejska

Abstrakt

Pandemia COVID-19 spowodowała najgorszy kryzys w skali światowej. Żadna inna sytuacja w najnowszej historii nie miała tak negatywnego wpływu na globalną gospodarkę. W związku z tym firmy musiały dostosować się do nowych okoliczności i przetrwać w tym drastycznie zmieniającym się świecie. Celem niniejszego badania jest analiza wpływu pandemii COVID-19 na praktykę kształtowania wyniku finansowego w krajach Unii Europejskiej. Zastosowano metodologię opartą na rozliczeniach międzyokresowych, a do oszacowania uznaniowej części rozliczeń międzyokresowych wykorzystano model Dechowa, Sloana i Sweeneya.

Wyniki badania potwierdzają, że firmy ograniczyły działania związane z kształtowaniem wyniku finansowego w czasie pandemii COVID-19 w porównaniu do okresu przed pandemią. Wpływ na to miała sytuacja gospodarcza państw i firm, a także to, czy firmy te były notowane na giełdach. W szczególności zaobserwowano, że wpływ pandemii na zmiany w kształtowaniu wyniku finansowego był mniejszy w krajach o wyższym PKB, a także w spółkach giełdowych i tych osiągających niekorzystne wyniki finansowe.

Zaprezentowane wyniki badań mają zarówno teoretyczne, jak i praktyczne implikacje dla praktyki kształtowania wyniku finansowego w krajach Unii Europejskiej w czasie pandemii. Wnoszą również wkład do literatury przedmiotu, zwiększając poziom zrozumienia wagi jakości sprawozdawczości finansowej firm w okresie pandemii COVID-19, jednego z najważniejszych kryzysów, jakie miały miejsce w najnowszej historii.

Pobrania

Brak dostępnych danych do wyświetlenia.

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