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...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Sciendo
2022-06-01
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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. |
first_indexed | 2024-04-12T08:25:22Z |
format | Article |
id | doaj.art-7aba3660c773488b92fa3856c969bc7a |
institution | Directory Open Access Journal |
issn | 1898-0198 |
language | English |
last_indexed | 2024-04-12T08:25:22Z |
publishDate | 2022-06-01 |
publisher | Sciendo |
record_format | Article |
series | Folia Oeconomica Stetinensia |
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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