The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?

Research background: Corporate governance plays an important role in companies’ financial performance and its true importance and relevance are revealed during an economic shock, such as the COVID-19 pandemic. In the past, research regarding corporate governance and financial variables focused solel...

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Main Authors: Musa Hussam, Rech Frederik, Yan Chen, Musova Zdenka
Format: Article
Language:English
Published: Sciendo 2022-06-01
Series:Folia Oeconomica Stetinensia
Subjects:
Online Access:https://doi.org/10.2478/foli-2022-0011
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author Musa Hussam
Rech Frederik
Yan Chen
Musova Zdenka
author_facet Musa Hussam
Rech Frederik
Yan Chen
Musova Zdenka
author_sort Musa Hussam
collection DOAJ
description Research background: Corporate governance plays an important role in companies’ financial performance and its true importance and relevance are revealed during an economic shock, such as the COVID-19 pandemic. In the past, research regarding corporate governance and financial variables focused solely on performance variables such as Tobin’s Q and ROA. This assessment completely ignores that corporate governance principles have a broader implication on financial variables than only performance.
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spelling doaj.art-7aba3660c773488b92fa3856c969bc7a2022-12-22T03:40:25ZengSciendoFolia Oeconomica Stetinensia1898-01982022-06-0122121924210.2478/foli-2022-0011The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?Musa Hussam0Rech Frederik1Yan Chen2Musova Zdenka3Department of Finance and Accounting, Faculty of Economics, Matej Bel University, SlovakiaDepartment of Accounting, Dongbei University of Finance and Economics, ChinaDepartment of Accounting, Dongbei University of Finance and Economics, ChinaDepartment of Corporate Economics and Management, Faculty of Economics, Matej Bel University, SlovakiaResearch background: Corporate governance plays an important role in companies’ financial performance and its true importance and relevance are revealed during an economic shock, such as the COVID-19 pandemic. In the past, research regarding corporate governance and financial variables focused solely on performance variables such as Tobin’s Q and ROA. This assessment completely ignores that corporate governance principles have a broader implication on financial variables than only performance.https://doi.org/10.2478/foli-2022-0011corporate governancecorporate governance indexcovid-19 pandemicbratislava stock exchangeg19g28g30g34
spellingShingle Musa Hussam
Rech Frederik
Yan Chen
Musova Zdenka
The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?
Folia Oeconomica Stetinensia
corporate governance
corporate governance index
covid-19 pandemic
bratislava stock exchange
g19
g28
g30
g34
title The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?
title_full The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?
title_fullStr The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?
title_full_unstemmed The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?
title_short The Deterioration of Financial Ratios During the Covid-19 Pandemic: Does Corporate Governance Matter?
title_sort deterioration of financial ratios during the covid 19 pandemic does corporate governance matter
topic corporate governance
corporate governance index
covid-19 pandemic
bratislava stock exchange
g19
g28
g30
g34
url https://doi.org/10.2478/foli-2022-0011
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